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Village of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects funds as of May …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Fairview Fire District – Financial Operations (2024M-138)
… Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by … on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the … receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 98-9
… opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Catskill , Flanders Fire District , Plymouth Fire District , Town of Russia … Over Selected Financial Operations (Greene County) The highway department did not maintain perpetual fuel inventory …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Baldwinsville Public Library , City of Lockport , the … and Employee Leave Accruals (Onondaga County) The board does not report the receipt or disbursement of private funds … was accessible to other town employees. West Corners Fire Company – Cash Receipts and Disbursements (Broome County) …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 21
… during the SFS EE1 upgrade must be updated in SFS and funds reserved (pre-encumbered) to be available for use via … Operations (GFO), Chapter XI, Section 2.C - Contract Funds Reservation … Updating and PreEncumbering Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015CUNY Bulletin No. CU-268
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY employees in the title of Elevator Mechanic Background The rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY employees in the title of Cement Mason Background The rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsCUNY Bulletin No. CU-308
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings" Affected Employees CUNY employees in the titles of Oiler (CUNY), Stationary Engineer (CUNY) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… to the required $35.16 rate per person. To illustrate, a FQHC billed Medicaid for a group therapy session for eight … recipients. The provider did not bill the appropriate FQHC payment rate of $35.16 for group therapy, but rather … x 8 recipients). If the provider billed the appropriate FQHC rate, Medicaid would have reimbursed the provider only …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when certifying students for State-funded Tuition Assistance … TAP were not eligible for awards. Nonetheless, our tests did disclose 26 awards totaling $38,236 that school officials …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Bolton Central School District – Fund Balance Management (Warren …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and … all claims against the City’s CDBG funds to demonstrate how moneys are being used to meet the program’s objectives. Inspect the DLDC’s loan files to ensure adequate …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Tuition Assistance Program – Metropolitan Learning Institute
… Purpose To determine whether the Metropolitan Learning Institute complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … designed to provide funds for paying tuition costs in New York postsecondary institutions. Schools receiving TAP …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteCUNY Bulletin No. CU-106
… a Bargaining Unit of U2 and a job code of: 016117-College Acct Assnt 016118-College Acct 016119-CUNY Office Assnt 016120-CUNY Secl Assnt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitState Agencies Bulletin No. 1140
… of Civil Service (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State health insurance. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-payments