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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Riverside – … and depositing of collections. Caledonia-Mumford Central School District – Financial Management (Genesee County) The … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Pocatello Fire District - Audit Follow-Up (2016M-301-F)
The purpose of our review was to assess the Fire Districts progress in implementing our recommendations in the audit report released in January 2017
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fContract Advisory No. 21
… to be updated per Bureau of Contracts Contract Advisory 21 . Any contracts which have not been made available for use …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department Finances 2014M025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025DiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today to a year and one …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15New York City Department for the Aging: Oversight of the Home Delivered Meals Program (2020-N-5)
To determine whether the New York City Department for the Aging (DFTA) effectively oversees the provision of home delivered meals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n5.pdfThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual (2017-S-13)
To determine whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly calculated, adequately …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s13.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfThe ARC of Ulster-Greene - Compliance With the Reimbursable Cost Manual (2015-S-60), 90-Day Response
To establish the preschool special education tuition reimbursement rates used to bill public funding sources that are supported by State aid payments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s60-response.pdfNyack Parking Authority – Parking Ticket Operations (2020M-94)
… - pdf] Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The … Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were … 1, 2007, through November 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans … Village of Lyndonville Leave Time Benefits and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259State Agencies Bulletin No. 621
… bulletin is superseded by Payroll Bulletin 2368 Purpose To provide information to agencies on the use of Deduction Code 433, Unemployment Insurance Owed. This … To provide information to agencies on the use of Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedNew York’s Paid Family Leave Program
… 1 The program began providing benefits on January 1, 2018; maximum weeks of leave and percentages of weekly benefit … by participating insurance carriers. 8 DFS sets the deduction rate every year as a percentage of employee wages. … of employee wages per pay period, not to exceed an annual maximum employee contribution of about $399. 9 Rates are …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting … the faculty auditor reviews ECA records. Ensure that student treasurers maintain proper supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Opinion 89-41
… case, the board of fire commissioners is not required to hold a public hearing before the establishment of a service … section 216, however, that the board of fire commissioners hold a public hearing before it votes on whether the … Rule Law, §20[5], which requires a local government to hold a public hearing prior to adopting a local law). With …
https://www.osc.ny.gov/legal-opinions/opinion-89-41State Agencies Bulletin No. 1034
… wages. Amounts in excess or $5,250 are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified … an unqualified program are fully taxable. Most New York State programs are qualified programs. Please see IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 936
… assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency … pay cycle agencies, these transactions must be entered in PayServ no later than Pay Period 19 Lag (December 3 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsChallenging a Determination – En-Con Police Officers Plan
… pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established by … process when we receive your written request. If you have questions regarding the hearing process, please review …
https://www.osc.ny.gov/retirement/publications/1822/challenging-determination