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State Agencies Bulletin No. 2043
… Purpose The purpose of this bulletin is to notify agencies of a new prior year NYSTRS arrears deduction code, reporting … are affected. Background To enhance the reporting of NYSTRS arrears contributions, prior year arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, including health care, transportation, public … federal fiscal year (FFY) 2021, the federal government has allocated more than $50 billion in Medicaid grants providing …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Supervision Account (Supervision Account) to support Bureau of Proprietary Schools (Bureau) operations. The Bureau monitors licensed private schools and registered …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Elsmere Fire District – Capital Project (2022M-48)
Determine whether Elsmere Fire District (District) officials properly established and managed the South Station capital project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/elsmere-2022-48.pdfState Comptroller DiNapoli Releases Municipal Audits
… be adequately safeguarded. Village of Croton-on-Hudson – Payroll (Westchester County) Auditors found that timesheets … have employees' signatures or show actual hours worked. Payroll records for the Department of Public Works revealed … County) Town officials did not adopt a comprehensive online banking policy or adequately segregate online banking …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… bills for board approval, records disbursements (including payroll), signs the checks and accurately reconciles the bank …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… by an elected five-member Board of Fire Commissioners and has 12 full-time employees and 126 volunteer members. The District’s budget for 2012 was … Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftState Comptroller DiNapoli Releases Municipal Audits
… adequate in addressing what periodic financial reports the company had to provide the district. Annual Update Documents … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by … Board borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… were made for proper purposes, adequately documented and supported and approved by the Board prior to being made, for the period … District is a district corporation of the State, distinct and separate from the Towns of Dannemora, Ellenburg and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
Baldwin Fire District Credit Card and Travel Expenditures 2018M27
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… to review the District's cash receipts and disbursements for the period January 1, 2015 through September 1, 2016. … The Board did not adopt adequate policies and procedures for cash receipts and disbursements. Not all disbursements …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… New York State Comptroller Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 89-41
… to an eligible "active volunteer firefighter" in the form of a lump sum, a life annuity with or without survivor benefits, period certain annuities, or any other form provided under the program (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-41State Contract and Payment Actions in December
… the COVID-19 pandemic response, including medical and dental supplies and materials. $28.2 million to Maximus, Inc. …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through … and Debt From 2013 to 2023, Kingston’s available general fund balance grew substantially. By 2023, it stood at $12.3 … taking over ambulance services. In both 2024 and 2025, the city used part of its general fund balance to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingFinancial Oversight of the Advantage After School Program
… Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community organizations is spent in accordance with program guidelines and whether these … State created the Advantage After School Program (Program) in 2000 to provide high-quality youth development …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-program