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Accounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersTown of Hounsfield - Claims Auditing (2019M-215)
… totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the Board or …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… whether Department officials ensured financial activities were properly recorded and money was safeguarded. Key Findings Collections were not always adequately supported to allow officials to determine whether funds were deposited. We found that 462 collections paid by checks …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed accurately. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectSeaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. Background The Seaford Fire District is a district corporation of the State, distinct and separate … maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Medicaid – Federal Funding and New York
… must meet income eligibility requirements. Pregnant women are eligible for full Medicaid benefits regardless of … therapies in the Department of Education (DOE) and Early Intervention services in the Department of Health and … OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycOpinion 88-61
… a certificate of mailing of the U.S. Postal Service which is dated by postmark with a date on or before the last day … date appears on the envelope (31 Opns St Comp, 1975, p 26), or where two different postmarks, one timely and one … doing, to make sure that the date stamped on their receipt is correct and legible....The date of registration is deemed …
https://www.osc.ny.gov/legal-opinions/opinion-88-61DiNapoli: Wall St. Profits on Pace to Beat 2017
… pretax profits totaled $13.7 billion in the first half of 2018, 11 percent higher than last year, according to a … "Wall Street has profited every year since the end of the recession in 2009, and compensation last year reached … DiNapoli said. "The securities industry is a major source of revenue for New York City and New York State, and is an …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017Pocantico Hills Central School District - Procurement (2018M-187)
… bidding. We reviewed the District's procurement of professional services from 26 providers paid $1.08 million … found that District officials obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187State Comptroller DiNapoli Releases Municipal & School Audits
… manager also purchased food totaling $100 for a district teacher to serve at a different private non-district event. …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Former New York State Assemblyman William Scarborough, 69, of Queens, New York, was sentenced today to 13 months in prison and two years of supervised release after being convicted of wire fraud and theft from a program receiving federal … Former New York State Assemblyman William Scarborough 69 of Queens New York was sentenced today to 13 months in prison …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsReal Property Portfolio
… property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioCleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100V.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is needed to identify the life of GO Bonds. It is also used to identify taxable and … Class captures the Period of Probable Usefulness PPU for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly awarded … of service credit and a defined contribution of $700 each to which they were not entitled. LOSAP points were not … 2015 and contact the District’s attorney and Administrator to recover the associated $2,100 of defined contributions. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWestchester County – Budget Review (B18-6-2)
… adopted budget includes a tax levy of $705,565,775, which is within the limits established by the law. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Hoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Downsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s … the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates … Adopt budgets with appropriations that are based on historical estimates for expenditures. Review the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116