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Town of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fCUNY Bulletin No. CU-691
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. … the employee contribution rate be based on the employee’s annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on annual pensionable salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpWarsaw Central School District – Financial Management (2016M-278)
… of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which … approximately $19.5 million. Key Findings The Board and District officials annually appropriated portions of fund … has not been used since 2010-11 for related debt principal and interest payments, as statutorily required. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Hudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… identified $417,994 in reported costs that did not comply with the Manual’s requirements and recommend such costs be … in their programs; $70,951 for lack of time records/work product for an employee; and $38,800 in overstated … appropriate adjustments to Just Kids’ reimbursement rates. Work with Just Kids officials to help ensure their compliance …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualCorinth Central School District – Financial Condition (2015M-68)
… seven-member Board of Education, operates two schools with approximately 1,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Groton Central School District – Financial Management (2014M-288)
… six-member Board of Education, operates two schools with 833 students. Budgeted appropriations for the 2014-15 … the amount of unassigned fund balance is in compliance with statutory limits and reduce the amount of unassigned … to other reserves established and maintained in compliance with statutes. Stop raising more real property taxes than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Tompkins Fire District – Board Oversight (2023M-33)
… [read complete report – pdf] Audit Objective Determine whether the Town of … filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33DiNapoli Issues Report on Public-Private Partnerships
… public-private partnership (P3) projects or goes forward with private financing of public projects. DiNapoli’s … repaired but the state’s ability to pay for this important work is limited,” DiNapoli said. “If New York allows private … For a copy of the report, visit: http://www.osc.state.ny.us/reports/infrastructure/p3_report_2013.pdf For a copy of …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… (CARES) Act signed in March 2020, the COVID-Related Tax Relief (CRTR) Act signed in December 2020, and the … $27 billion in new resources from better-than-expected tax collections, significant federal aid, and revenues from … year, State leaders circumvented the State’s statutory cap for debt. In the coming weeks, the Division of the Budget …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… in a timely manner. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263York Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Watervliet City School District – Fiscal Stress (2014M-149)
… City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which … to be maintained, resulting in the need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to properly monitor capital …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Addiction Support Services During Emergencies (Follow-Up)
… ). About the Program The Office of Addiction Services and Supports (OASAS) certifies providers to operate over 1,700 substance use disorder and problem gambling treatment and prevention programs (Programs) across the State, serving …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… program disbursements MUST be refunded to the U.S. Treasury. If an agency uses an electronic system to draw … procedures outlined in Section 8.C - Payments to the U.S. Treasury of this Chapter. For instances where account code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOperational Advisory No. 22
… orders for funding purposes only, or, when combined with the use of deliverable specific contract lines, the need for additional notifications to begin work on deliverables. Requisition to Purchase Order … but has the capability for expansion. Integration with eMarketPlace – SFS is now integrated with the OGS NYS …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryState Comptroller DiNapoli Releases Audits
… (2020-N-8) A not-for-profit corporation affiliated with DOE – New York City School Support Services (NYCSSS) – … performance standards relating to the quality of the work performed. State Education Department (SED) (Preschool … Initiative): Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21) Empowering …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… (DOH): Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9) An audit … of the transportation and parking accounts have operated with a cash deficit balance for at least four consecutive …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases November Cash Report
… from the Enacted Budget. The General Fund ended November with a balance of $10.3 billion, just under $1.5 billion … cash report can be found here: http://www.osc.state.ny.us/finance/cbr.htm DiNapoli's office issues a state cash …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportSelected Financial Management Practices
… over the following financial management functions: cash and grant management, revenue and collection activities, procurement and contracting, payroll, and financial planning and …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practices