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Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … and complete records, we could not determine whether penalties of $456 that should have been paid were actually …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3NYS Comptroller DiNapoli Announces Coal Investments Under Review
… turns to cleaner and renewable energies. If a particular company is not ready to move away from its reliance on … mining for profits, we may divest our holdings in that company.” The companies were selected from the Fund’s … on coal; setting long-term targets to reduce greenhouse gas emissions; improving climate reporting; and increasing …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… (SFS) or bulkloaded from an agency’s internal finance/travel system. Employees must follow these processes whether … may, in either the SFS or an agency’s internal finance/travel system: Directly enter and certify travel expenses on … report. Bulkload agencies are required to keep these forms in a central location, such as the Finance Office. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Program The Department of Health (Department) administers New York’s Medicaid program, which provides health care … disadvantaged. The Department also administers New York’s Essential Plan, which provides health insurance to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andState Agencies Bulletin No. 1121
… Purpose To inform agencies of the tax related withholding requirements for 2012. Affected Employees Employees receiving paychecks in … is increased to $110,100 for 2012. The Temporary Payroll Tax Cut Continuation Act of 2011 temporarily extends the … To inform agencies of the tax related withholding requirements for 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012Opinion 99-15
… Village of Round Lake , 187 AD2d 905, 591 NYS2d 80; Torsoe Bros. v Board of Trustees , 49 AD2d 461, 375 NYS2d 612). 2 … v Sewer Authority , 46 NY2d 52, 412 NYS2d 821; Torsoe Bros. supra ) and is not dependent upon the will or contract, …
https://www.osc.ny.gov/legal-opinions/opinion-99-15CUNY Bulletin No. CU-718
… General Salary Increase and provide instructions for payments not processed automatically. Affected Employees … Pursuant to the Memorandum of Agreement between CUNY and for the Term of 12/01/2017 through 02/28/2023, a 2% general … identifies employees who had a check returned or exchanged for any checks dated 02/11/2021 through present (Off Cycle = …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveOversight of School Safety Planning Requirements
… against threats to student and teacher safety. Since 2000, New York State schools have been required to develop and … To determine whether the New York State Education Department is monitoring schools …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… budget. The Board is responsible for establishing and approving all salaries and hourly wages by position or as part of a collective … 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help ensure that … its 13 ALS employees a total of $9386 A lack of oversight and inadequate controls led to the overpayments occurring …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… Director Jennifer Freeman made the following statement today: "It's disappointing and shocking that a regulator … Director Jennifer Freeman made the following statement today …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Completed the 2018 and 2019 books and records after we started the audit on January 7, 2020. Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Genesee County – Court and Trust Funds (2014M-322)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … did not maintain appropriate court and trust fund records. We identified funds which improperly remained in the …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … BOCES is located in Tompkins County and is an association of nine component school districts. Governed by a nine-member … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceTown of East Hampton – Budget Review (B18-7-9)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2019 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed … Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… July 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the City of … True North Troy Preparatory Charter School Enrollment and Billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mTown of East Hampton – Budget Review (B17-7-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed … Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly … Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals