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Wayne Central School District – Transportation Department Operations (2021M-160)
… the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings District … the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of … did not adopt comprehensive written policies for the transportation department’s operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mTown of Tully – Justice Court Operations (2021M-10)
… Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Reporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) … that consists of a daily record of actual time worked and time charged to accruals, shall record his or her work …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for … and may have also led to unsatisfactory long-term care for eligible patients in need,” said State Comptroller … and improve oversight of its managed long-term care program so that patients receive the services they are …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsDiNapoli: Local Sales Tax Collections Grew in 2025
… collections (-5.2%), followed by Schoharie (-3.9%). Of the 18 cities outside of New York City that impose their own …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025State Agencies Bulletin No. 2148
… multiplied by the proration percentage and rounded to the nearest cent. This is the prorated Non-Pensionable Lump Sum … multiplied by the proration percentage and rounded to the nearest cent. This is the prorated Non-Pensionable Lump Sum … by the full payment amount of $3,000 and round to the nearest cent. For all other employees with a Comp Rate Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2148-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentState Agencies Bulletin No. 2148.1
… processing of the M/C Non-Pensionable Lump Sum Payment and to provide processing instructions for entering the … – Management Confidential State Police BU46 – Military and Naval Affairs M/C BU66 – Public Employment Relations … payment. The one-time lump sum payment is not pensionable and not subject to across-the-board increases but must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentDiNapoli: Tax Breaks From IDAs Continue to Climb
… Development Agencies (IDAs) provided $695 million in net tax exemptions in 2015, an increase of 10 percent from the prior year, according to a report issued today by New York State Comptroller Thomas … Industrial Development Agencies IDAs provided $695 million in net tax exemptions in 2015 an increase of 10 percent from …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbTown of Burke – Fiscal Oversight (2016M-277)
… claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The Board did not … (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit or …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Unified Court System Bulletin No. UCS-335.1
… 3.75% for unrepresented employees in ungraded positions (NS Grade 560). Section 9 of Chapter 01 of the Laws of 2023 in … 2 Lag 03/28/2024 05/08/2024 Additional .75% (NS Grade 560) Eligibility Criteria: The following employees … 2024 Salary Increase. The report is sorted by Department ID, then alphabetically by employee name. NHRP709 – Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryVillage of Allegany – Vehicle Fuel (2012M-308)
… purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through September 13, 2013. … budget appropriations totaled approximately $1.7 million for the general ($1 million), water ($300,000) and sewer … adopted procurement policy. Adopt policies and procedures for issuing, using and documenting fuel credit card purchases …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial … 1, 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a … The purpose of our audit was to examine the Justice Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269DiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in … spending will increase. All Funds spending in SFY 2025-26 is projected to total $254 billion, an increase of $12.5 … billion in SFY 2024-25. State Operating Fund spending is expected to grow 9.3%, continuing a recent trend of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetDiNapoli Releases State Cash Report
… “New York has also collected more than $1.5 billion in settlement dollars that are not yet appropriated. These funds … levels, primarily representing a $485 million monetary settlement received in May that was not included in the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportState Contract and Payment Actions in March
… Plumbing & Heating Inc. to provide above ground hot water heating lines and water heaters at Altona Correctional Facility in Clinton … LLC for conversion of a traffic ramp to the Albany Skyway bike and pedestrian pathway in Albany County. $10.1 million …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… great strides over the past few years to get its financial house in order, but there is still work to be done." The … 5.6 percent; Increases total spending for state economic development programs by nearly 45 percent, primarily …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionVillage of Canastota - Board Oversight (2018M-256)
… payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial reports (AUDs) with the State Comptroller’s Office (OSC) or the Board in a timely … claims before payment and ensure the Clerk-Treasurer’s records are annually audited. Ensure the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Newark Valley Fire District - Board Oversight (2020M-30)
… required annual update documents with the Office of the State Comptroller as of the end of our audit. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30