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Lyndonville Central School District – Financial Condition (2016M-143)

… in Orleans County. The District, which operates one school with approximately 640 students, is governed by an elected … of consistent year-end surpluses. Most of the reserves with balances as of June 30, 2015 totaling more than $10.1 … in a manner that benefits District residents and complies with statutory requirements. Use debt reserve money to pay …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

Frankfort-Schuyler Central School District – Financial Management (2016M-226)

… the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive … limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves and reducing District property taxes; …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226

Germantown Central School District – Financial Management (2013M-230)

… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a … four years, District officials appropriated $3.2 million in fund balance that was not needed to fund the budgets, and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… of the reduction payable to the Commissioner of Taxation and Finance. Create an AP Adjustment Voucher in SFS as … to the advance. The Special Use Vendor ID, fund, program, and department assigned to the advance account must be used and can be viewed on the NY_AP_CASHADV_AUTHORIZED_LIMIT …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance

Town of Laurens – Budgeting Practices (2013M-204)

… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204

Comptroller DiNapoli Releases Municipal Audits

… audits have been issued. Chautauqua County Soil and Water Conservation District – Cash Receipts and Disbursements … that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and … revenues and overestimated expenditures in the general, water and sewer funds each year. The board’s budgeting …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits

Asylum Seeker Spending Report

… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … asylum seekers totaled $2.58 billion through November 30, 2025. Figure 1 – State Spending by Agency (through month … Note: Spending from April 1, 2023 through November 30, 2025. Figure 2 – SFY 2024 and SFY 2025 Spending by Activity …

https://www.osc.ny.gov/reports/asylum-seeker-spending-report

State Police Bulletin No. SP-109

… To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit … dated May 5, 2005, between the State of New York and the Police Benevolent Association, members working in an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-represented

United Community Services, Inc. – Compliance With the Reimbursable Cost Manual

… Interest State Education Department: Whitestone School for Child Development - Compliance With the Reimbursable Cost …

https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manual

Examination of Unemployment Insurance Benefits

… made by the Department of Labor (DOL) were appropriate and in accordance with applicable Federal and State laws and … payments and to prevent future inappropriate payments. In addition, we matched the DOL UI Benefit Overpayment File … outstanding benefit overpayments. The results contained in our report cover select high risk payment requests and …

https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefits

State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. Office of General Services (OGS): … of EO 95; however, certain aspects of the order have not been fully addressed. There is limited assurance OGS … Thomas P DiNapoli announced today the following audits have been issued …

https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-audits

Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Step Up Therapy … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal …

https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manual

DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme

… for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. Department of … States Attorney for the Northern District John A. Sarcone III and Special Agent in Charge, U.S. Department of … for the Northern District of New York John A Sarcone III and Acting Inspector General for US Department of …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-scheme

Other Bulletin No. 40

… to an ineligible position (including a position which results in a salary below the Job Rate of the grade of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-40-april-2017-suny-construction-fund-scf-civil-service

Opinion 93-27

… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the … the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund tax levy …

https://www.osc.ny.gov/legal-opinions/opinion-93-27

DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress

From 2014 through 2016 Broome County depleted its fund balance to dangerously low levels jeopardizing public services and longterm infrastructure investments according to an audit released today by State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stress

Opinion 2002-8

… to dissolve the district after the public hearing, then pursuant to Town Law §195, the town clerk must cause …

https://www.osc.ny.gov/legal-opinions/opinion-2002-8

Comptroller DiNapoli Releases Municipal Audits

… written multiyear financial and capital plans to help guide the budget development process or establish … vendor contracts. City of Hudson – Payroll and Accrued Leave (Columbia County) City officials did not segregate the … that the council did not adopt policies that address how compensatory (comp) time will be authorized, earned and …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-audits