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Town of Deerpark – Budget Review (B6-14-17)
… in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The amount of appropriated fund balance in …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … The purpose of our audit was to review the claims audit process and to determine if there …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373IX.2.A Acronyms – IX. Federal Grants
… and Payees ED Department of Education EFT Electronic Funds Transfer ESA Enterprise Services Automation FGA Federal Grant … Grant and Payment Management System IGT Inter-Governmental Transfer NOA Notice of Award OMB Office of Management and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsTown of Broadalbin – Leave Accruals (2014M-88)
… that highway department employees request permission from the Highway Superintendent to use leave time. Employees’ leave accrual … not adequately accounted for and maintained. The Highway Superintendent has not maintained adequate records of …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Brant – Justice Court (2014M-180)
… did not conduct an annual audit of the Court’s records, as required. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Cayuga County - Procurement and Claims Audit (2018M-274)
… officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine … service providers totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding … collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsHarpursville Central School District - Financial Condition (2018M-120)
… $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. However, the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Fredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Webster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… action. Appendix B includes our comments on issues raised in the College’s response letter. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 … Department and ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mState Comptroller Dinapoli Releases Municipal Audit
… totaling $3,435 were collected and deposited but payments to the clerk-treasurer and reported to the Justice Court Fund only amounted to $3,360. Find out how your government money is spent at Open Book New York . Track municipal spending, the state’s 180,000 contracts, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditOpinion 88-19
… in the opinion. ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to challenge establishment of private … landfill) TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill … you inquire whether the town can accept a gift of money from the citizens group to help defray legal expenses. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19How the Program Works – Contribution Stabilization Program
… for determining annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s … can prepay prior amortized amounts to reduce your outstanding deferral and accrued interest. There is no … participating in the CSP carry the amortized amounts as a liability on their financial statements. Employers carry any …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
New York State Comptroller Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced that on Thursday October 30 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 both of the Town of New Windsor were arrested and charged with Grand Larceny in the First Degree
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
New York State Comptroller Thomas DiNapoli and Orange County District Attorney David M Hoovler announced that on Mon Nov 10 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 both of the Town of New Windsor were arraigned on an indictment charging them with Grand Larceny
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… outlines the process and documentation requirements for contract and amendment submittals subject to the Office of the State Comptroller (OSC) approval. Once a State agency has determined that a … outlines the process and documentation requirements for contract and amendment submittals subject to OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendments