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Oversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . About the Program The … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and … the United States, as both the stalk and seed can be used to produce a wide range of products, from clothing to building materials and biodegradable plastics. Federal and … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Agencies Bulletin No. 1747
… report changes to maintenance deductions by inserting a new effective date row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1747-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 2357
… Purpose: The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: … The purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… 2017, city officials balanced the budget using primarily casino revenue, averaging $9 million, and fund balance, … deplete available fund balance. Assuming no additional casino revenue is received, the city will have a projected …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk Disclosure … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund released the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureState Comptroller DiNapoli Releases School District Audits
… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … the audit period, the district paid 51 employees a total of $477,000 for their unused leave accruals. Auditors … were reported in submissions to the New York State Local Retirement System. Although these errors are beyond the scope …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… could not demonstrate whether board-approved payments of approximately $169,000 were a proper use of district … use of district money. Lake Champlain–Lake George Regional Planning Board – Governance Over Loan Operations (Clinton … also found delinquent loans were not properly enforced. Town of Saranac – Cash Management (Clinton County) The board …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… of Corrections and Community Supervision DOCCS for sewer services. The town also charged sewer district users more … Haverstraw – Summer Program (Rockland County) The program coordinator, who deposited receipts for the 2018 program, did … In addition, cash was not deposited for as many as 93 days after being collected. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… staff, for day-to-day management under the Board’s direction. The Director of Technology oversees the Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fCity of Newburgh -- Budget Review (B18-6-12)
… The City’s proposed budget does not comply with the tax levy limit. Key Recommendations Adjust the retirement … to be more consistent with past overtime costs. Include a tax overlay of $2,275,000 for to collect what is needed to … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy as permitted …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations Foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Agencies Bulletin No. 1420
… To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are required to … 10/20/2015. Background The current manual agency payroll certification process requires each agency to submit a paper … paper process. OSC Actions OSC has developed a new Payroll Certification page in PayServ, which agencies can use to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… (IPA) since the 2010 fiscal year. The Board also does not formally approve attendance at conferences, and … that total approximately $81,000 per year, the District does not have procedures that provide reasonable assurance …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 amount … the two existing firehouses will be sold. However, the rent amount will remain at $30,000 per year. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mMontgomery County – Financial Condition (2013M-234)
… 50,000 residents. The County Board of Supervisors is the legislative body responsible for managing County … in 2012, and the County’s contingency appropriation is not adequate for current financial conditions. The County’s declining financial condition is the result of poor budgeting and financial management …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22City of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, … that are expected to be realized from increases to the beach charges, refuse and garbage charges, metered water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9