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Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Opinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10State Comptroller DiNapoli Releases School Audits
… , Ulster Board of Cooperative Educational Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State Comptroller … fund balance, district officials have increased the tax levy by approximately 5 percent from fiscal years 2012-13 …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2027
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 M/C LLS Payment and provide instructions … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2022 MC LLS Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentSales Tax Vendor Registration Practices
… The Department is responsible for administering more than 40 State and local taxes, including the sales and use tax. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesEmployee Incentive and Bonus Payments
… warranted, supported, and distributed appropriately based on program intent and/ or established criteria. The audit … 2013 and December 31, 2015, ECMCC reported 4,720 employees on its payroll, including 209 Management Confidential (MC) … that specified that such payments would be based on individual performance. Formal assessments and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsComptroller DiNapoli Releases School Audits
… audits of the Chenango Forks Central School District , Hamburg Central School District , Lackawanna City School … recurring revenues to finance recurring expenditures. Hamburg Central School District – Capital Project (Erie … audits of the Chenango Forks Central School District Hamburg Central School District Lackawanna City School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Filing for Retirement – When Employees Retire
… their pension. Retirement Online is the fastest way for employees to file their service retirement applications and other required documents. (Applications for disability retirement cannot be filed online at this … Instructions for employers on filing applications for employees and …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirementIndividuals with Disabilities Education Act – Federal Funding and New York
… budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for … the lower levels assumed in the January Plan. Impact In FY 2025, NYSED allocated $302 million in IDEA funding to New …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actLake Pleasant Central School District - School District Website (S9-19-36)
… documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … of the District’s fiscal decisions. Key Recommendations Post the final annual budget and audit reports. Post the comprehensive budget-to-actual results and an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Cayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information Technology for … August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291State Comptroller DiNapoli Releases Municipal Audits
… were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES … and refreshments meals provided at BOCES meetings and events meetings were appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… $89,667. Additionally, the Department of Public Works (DPW) Director and Deputy Director did not approve overtime …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Changes in Federal Policies Pose Significant Risks for New York City's Budget
… many city residents. The bill also eliminates the health insurance mandate under the Affordable Care Act, which could … from Albany. The Governor is scheduled to release his executive budget for FY 2019 in mid-January 2018. In the past, the Governor has proposed gap-closing actions that would have had impacts on the city’s …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who were no … managed care, during the audit period, Family Health Plus (FHP) was a publicly funded managed care program for … Medicaid mainstream managed care plans and Family Health Plus …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamOpinion 2000-2
… events as part of its recreation, senior citizens and youth programs. It also may enter into agreements with not-for-profit agencies accepting federal funds pursuant to the National Foundation on the Arts … which are authorized to apply for and accept certain federal funds made available pursuant to the National …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Opinion 94-25
… credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, … attendance at "meetings" of groups formed within a fire department or fire company, such as an emergency rescue and … and fire police squads to be organized "within" a fire department or fire company, we have previously concluded that …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less … From 2010 through 2021 the percentage of New Yorkers without health insurance declined every year to 52 in 2021 well below the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-black