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Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Henrietta FD – Audit Follow-Up (2021M-27-F)
… budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. Additionally, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… private parties to voluntarily clean them up in exchange for liability relief, technical assistance, and tax credits … the state’s highest risk contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity … of the 518 active sites reviewed had been in the program for more than 10 years. The 25 longest running projects have …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… stated mission is to protect and promote the health of New York State’s diverse population through disease surveillance and …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 91-60
Concerning the authority of the State Comptroller to obtain information relative to potential conflicts of interest in connection with an examination into the accounts and financial affairs of a city
https://www.osc.ny.gov/legal-opinions/opinion-91-60Dutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Niskayuna No. 2 Fire District , Northville Public … to govern budgeting practices. The town has four reserve funds, but the purpose and funding levels of the reserves …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsThe New York State Procurement Integrity Act
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee certain contracts of the Research Foundation of …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actIII.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)
… system. Agencies may originate bulkload transactions from legacy financial management systems or other SFS … will specify the interface file formats (PeopleSoft or Legacy) that will be used for each interfacing agency system. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfsOpinion 93-12
… A school district may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a … a conference, even if board member has provided advance payment to school district. You ask whether a school district may authorize the incurrence and payment of the travel and lodging expenses of the spouse of a …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Empire BlueCross BlueShield – Controls Over Payments for Special Items
… BlueCross BlueShield: implemented sufficient controls over the identification and recovery of overpayments made to … payments which result from contracts with hospitals that do not include language that limits the reimbursement of … of special items on the hospitals’ gross charges (i.e., no limit); and 16 did not allow for additional …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsOther Bulletin No. 66
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 74
… 2024 SCF CSEA LLS payment. Affected Employees: Employees in Bargaining Unit 97 in the State University Construction Fund with an increment … which provides for payment of the 2024 Longevity Payment in April 2024 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-74-april-2024-state-university-construction-fund-scf-civilOther Bulletin No. 79
… be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… is the highest half-year increase in the state since 2010 and the fourth consecutive period of strengthening … growth during the first half of 2017 was 3.3 percent and during the first six months of 2016 it was 1.7 percent. … of the state," DiNapoli said. "The upcoming back-to-school and holiday shopping seasons may bolster what has already …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… services for people with disabilities have declined in recent years, in part due to the MTA’s move to alternative transit services that provided $102.7 million in savings in 2022, according to a report released today by …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsDivision of Housing and Community Renewal Bulletin No. DH-32
… Inconvenience Pay Part BSA Back Salary Award ES2 Extra Service Amount LSI Lump Sum Payment Override LTO Lost Time … had a check returned or exchanged on an AC 230 for service dates on or after the effective date of the increase, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-32-april-1-2007-and-april-1-2008-salary-and-other