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LaFayette Central School District – Reserves (2013M-387)
… through June 30, 2013. Background The District is located in Onondaga County and the Onondaga Nation Territory. It is … $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since … did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Cost-Saving Ideas: Overtime Planning and Management
… approach to managing these costs. Fair Labor Standards Act and the New York State Taylor Law In implementing actions … overtime, keep in mind that Federal Fair Labor Standards Act provisions (29 USC Sections 201 et seq.) may come into … principles under the State's Taylor Law (Civil Service Law article 14). Resources Local Government Management Guide: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of Davenport Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Comptroller DiNapoli Releases School Audits
… District – Budgeting (Sullivan County) Budget estimates for revenues and expenditures have not been aligned with … School District – Financial Condition (Orange County) For fiscal years 2010-11 through 2012-13, district officials … from $16.5 million in 2010-11 to $10.3 million in 2012-13. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases State Audits
… that between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service provided by traditional carriers decreased with … with SED’s requirements, including: $64,954 in personal service costs that consisted of ineligible bonuses and …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Forfeiture of Benefits for Convicted Felons
… if they are convicted of a felony related to their public service …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsCity of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Comptroller DiNapoli Releases School Audits
… checks in place of the treasurer. In addition, the assistant superintendent for business and a senior account clerk …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Contract Advisory No. 34
… purchase using an OGS centralized commodity contract if it meets the entity’s form, function, and utility needs. the … commodities or technology, NYS Textiles, or NYS food or milk producers, to provide the products or services …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of Morehouse Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Opinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to evaluate … in their basements, which, they contended, was the result of the reconstruction work. The property owners filed … fair and adequate consideration (see, e.g., Schulz v Warren County , 179 AD2d 118, 581 NYS2d 885 lv den 80 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14DiNapoli & NYC Make it Easier to Save for College
… among financially disadvantaged and culturally diverse families." The request to eliminate the minimum contribution … Program provides a platform to empower communities and families to save for their children's post-secondary … Opening up these college savings vehicles to more families will go a long way in helping NYC Kids RISE achieve …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and $42,300. Village of Bellerose – Procurement and Cash Receipts (Nassau County) Village officials do not … however, monthly reports contained inaccurate monthly cash balances. Additionally, revenues received in 2014 …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid Drug Rebate Program … Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s drugs. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementState Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) The board made an inappropriate payment for medical expenditures totaling $21,000. The board also approved payment for 118 purchases totaling $38,563 made on district credit … documentation. In addition, the board approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0XII.8.C Payment Intercepts – XII. Expenditures
… circumstances allowed by law and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides Business Units with guidance on how to request OSC to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-intercepts20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. military, as specified by law; or …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dOversight and Monitoring of the Universal Pre-Kindergarten Program
… toxic cleaning supplies, windows that did not have window guards, potential fire hazards (cigarette butts …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programState Agencies Bulletin No. 1698
… codes to be used for reimbursement of employees’ qualified moving expenses and to provide instructions for required … documentation Affected Employees Employees who have moving expenses reimbursed starting January 1, 2019 … qualified employees could deduct the reasonable costs of moving expenses. The Federal Tax Cuts and Jobs Act signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … State Comptroller DiNapoli today announced his office completed audits of the Burnt …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1