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Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Affordable Home Ownership Development Program
… Purpose To determine whether Affordable Home Ownership Development Program (Program) grant managers … Grant monies may be used for new construction, home improvements, or acquisition and repair projects. The … To determine whether Affordable Home Ownership Development Program Program grant managers are …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… the State. Emblem Health is the parent company of GHI and HIP Health Plan of New York, formed when the two companies …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followImproper Medicaid Payments for Terminated Drugs (Follow-Up)
… Medicaid Payments for Terminated Drugs (Report 2019-S-45 ). About the Program The State’s Medicaid program is …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Enlist the cooperation of DOS’ Office of Foreign Missions and the New York City Mayor’s Office for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly … were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City … City of Binghamton Apparent Misappropriation of Parks and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsState Agencies Bulletin No. 2380
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Chittenango Central School District – Audit Follow-Up (2023M-155-F)
… of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in … recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), … of our review was to assess the Chittenango Central School Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… for the general management and control of financial affairs. The Superintendent of Schools is the chief executive … for day-to-day management under the Board’s direction. The Director of Technology oversees the Technology Department … the District. The District contracts with the Lower Hudson Regional Information Center to provide assistance in …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 1, 2 and 3 Members If your employer has adopted Section 370-a, your contribution rate is reduced by 5 percent or 8 … benefits, even if your employer has adopted Section 370-a. If your employer has not adopted Section 370-a, any required contributions over 3 percent will be …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest … income tax refunds prior to payment. The Comptroller's auditors work cooperatively with the Department of Taxation … numbers and intentionally misstating deductions. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsPort Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Long Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ … direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he did not compare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Jericho Union Free School District – Financial Management (2016M-328)
… period July 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of … Jericho Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… review the District’s financial management for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. Background The East …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andHighland Central School District – Financial Condition (2013M-358)
… and Plattekill in Ulster County. The District is governed by the Board of Education which is responsible for managing … and a decline in the general fund balance. District relied on its general fund to subsidize operations of the school … a formal budget process. Business Administrators employed by the District during our audit period were permitted to use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … used an interfund transfer from the town-wide general fund to finance operations for the part-town highway fund in 2013. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355CUNY Bulletin No. CU-799
… in paychecks dated October 31, 2024, for employees on the Institution Current cycle and November 14, 2024, for employees on the Institution Lag cycle. OSC Actions: OSC will … the bi-weekly health insurance rate changes as requested by the City of New York, Office of Labor Relations. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-799-city-new-york-health-benefit-rate-changesVendor File Advisory No. 6
… Subject: GFO Update - Vendor Designations Guidance: The Office of the … GFO Update Vendor Designations …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designations