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State Agencies Bulletin No. 2124
… NYS budget or an extender bill is not passed by 12 p.m. on Monday, April 10, 2023. Affected Employees Executive Branch* … including the Governor, Lieutenant Governor, Comptroller and Attorney General; officers and employees of the judiciary; and officers and employees of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … to reconcile the central treasurer’s records with the ECA clubs’ records. Key Recommendations Adopt budgets that … to reconcile the central treasurer’s books with the ECA clubs’ books. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all entitled … transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Rx Plan are eligible for enhanced drug manufacturer discounts and federal subsidies that are not available for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that … Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomTown of Somerset – Budgeting for Sales Tax (2016M-419)
… of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, … million. Key Findings Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales tax as allowed by statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… Council and agreed to a judgment against him in the amount of $956,000 in favor of Met Council. The joint investigation revealed that Ross, together with former … with New York State Comptroller DiNapoli, as part of the Joint Task Force on Public Integrity. Attorney General …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerBethpage Public Library – Procurement (2019M-219)
… whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured … quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … personal ties. Officials did not seek competition for two of five professional service providers who were paid a total …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Accounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… in rent-regulated housing and greater transparency to avoid the appearance of favoritism in awarding loans to … still waiting to be assigned. Auditors found a tenant in Brooklyn who complained they were being overcharged for rent … cutbacks. In another case, a resident of a building on East 60th St. in Manhattan complained in January 2010 that …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… State Comptroller Thomas P. DiNapoli found multiple issues with how the state identified out-of-state Medicaid members, … to $1.2 billion in managed care premiums that were paid for members who may have resided outside of New York. … For example, a member appeared on a May 2020 NCOA report with a forwarding address in Florida. The individual had no …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateHazard Mitigation and Coordination (Follow-Up)
… Sandy, or Superstorm Sandy, which hit New York City on October 29, 2012, was one of the most damaging hurricanes … evacuation plans that provide guidance to agencies on how to prepare for, conduct, and assess emergencies. In … processes as well as inaccuracies in data reported on NYCEM’s HMP website. In addition, NYCEM did not provide …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… more than $316 million on overtime in the first six months of 2014, a jump of $22 million over the same period in 2013, New York State … trend could again result in a record-breaking year of overtime hours and overtime pay,” DiNapoli said. “Our … more than $316 million on overtime in the first six months of 2014 a jump of $22 million over the same period in 2013 …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014City of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … New York Office of the State Comptroller City of Newburgh Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Town of Broadalbin - Records and Reports (2018M-63)
… Town of Broadalbin Records and Reports 2018M63 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Opinion 93-17
… MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be … The issuance of bonds by a non-city school district is subject to a mandatory referendum when the bonds would be … the issuance of bonds by a non-city school district is subject to referendum when the bonds would be issued to …
https://www.osc.ny.gov/legal-opinions/opinion-93-17