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South Kortright Central School District – Claims Audit (2023M-69)
… were adequately supported and properly audited prior to payment. Key Findings Although the Board and District … were adequately supported and properly audited prior to payment, certain purchases of goods and services we … District officials agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… District officials effectively managed special education services by ensuring students received services in accordance with their individual education … officials did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andTown of Lodi – Town Hall Capital Project (2024M-130)
… budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Eden Central School District – Capital Project Management (2024M-83)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Cortland County – Public Water Supplies (2016M-318)
… our audit was to examine the County’s oversight of public water supplies (PWS) for the period January 1, 2015 through … Cortland County Public Water Supplies 2016M318 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Village of Earlville – Collections (2024M-128)
… were deposited in a timely manner. Of the remaining 287 collections, the Clerk-Treasurer did not deposit 132 …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Deerpark – Budget Review (B6-16-18)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Town of Cambria – Capital Projects Financing (2017M-161)
… prior to starting a capital project and prior to issuing BANs. Approve the issuance of debt only when it is needed to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Watervliet City School District – Fiscal Stress (2014M-149)
… needs. The Board and District officials failed to properly monitor capital project activity and expended more than … cash flow and avoid relying on short-term borrowing. Monitor capital project activity to ensure that capital …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Stony Point – Budget Review (B6-13-15)
Town of Stony Point Budget Review B61315
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Deerpark – Budget Review (B6-15-23)
… all local governments that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Hammond – Town Clerk Operations (2014M-350)
… elected position, and the Clerk also serves as the Town's Tax Collector. Key Findings The Clerk did not retain source documents to support property tax payments received and did not always issue duplicate …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Accounts Payable Advisory No. 52
… and provides the opportunity to take full advantage of any discounts vendors may offer. Prior to certifying a claim for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9DiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… difficult times in the lives of hundreds of thousands New York workers and their families each year, according to a new report by State Comptroller Thomas P. DiNapoli that … difficult times in the lives of hundreds of thousands New York workers and their families each year according to a …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersDiNapoli: New York City's Budget Outlook Improves
… reform.” The city’s Preliminary FY 2025 budget and January Financial Plan enabled the city to increase current … revenue, budget gaps would be $11.3 billion in FY 2026, $13.4 billion in FY 2027 and $15.9 billion in FY 2028, … nearly $1.9 billion by FY 2028. The city does not address how it will support $92 million in funding for its 3-K …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesState Agencies Bulletin No. 2170
… Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … . Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter … taxes from meal allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2283
… Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … . Current maximum Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter … taxes from meal allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per mile effective from January 1, 2025, through December 31, 2025. Chapter XIII Section 4.C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursements