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City of Yonkers – Budget Review (B25-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … budget totals $1.55 billion, which includes operating and debt service funding of $809.2 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … capital plans specifying the town"s objectives and goals for using accumulated funds. General fund balance totaled … Department officials did not deposit or account for all donations received or deposit money received from …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following … required by Senator Warren's bill to succeed." About the New York State Common Retirement Fund The New York State … New York State Comptroller Thomas P DiNapoli trustee of the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… State tax receipts totaled $33.2 billion through the first quarter of State Fiscal Year (SFY) 2025-26, $580.5 million higher … collections were also $3.3 billion higher than the first quarter of 2024, according to the monthly State Cash Report … State tax receipts totaled $332 billion through the first quarter of State Fiscal Year SFY 202526 $5805 million higher …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency … and Finance’s website for the most current interest rate. Process and Document Preparation: To process a payment, … This section explains the process for paying interest pursuant to the Prompt Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Schaghticoke – Budgeting (2013M-239)
… The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … because they relied on unexpended surplus funds to finance recurring expenditures. The cost of operations is not … user fees if unexpended surplus funds are not available to finance operations in subsequent years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239XII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… and acupuncture-related services such as heat and massage therapy. We issued our initial audit report on …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures … actual needs and include realistic estimates based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… the unleaded gasoline fuel tank were secured each night. District officials do not review system activity … gallon diesel tank in his Department or have knowledge of who was reordering the fuel for that tank. Fuel transaction … the unleaded gasoline fuel tank are secured each night. Review fuel transaction activity on a monthly basis to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Chautauqua County – Financial Condition (2023M-111)
… Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from … reports and cash flow analyses to prevent further decline in financial condition. County officials generally agreed … findings. Appendix B includes our comment on issues raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Rochester City School District – Budget Review (B20-2-1)
… to provide an independent evaluation of the Rochester City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal … to provide an independent evaluation of the Rochester City School Districts District adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Eligibility, Your Vested Benefit and Filing – Article 14 Benefits
… pension at the earliest possible date, file a retirement application within 90 days before you first become eligible. If we receive your retirement application after you first become eligible, your vested retirement is effective the date the application is received. Remember, it is up to you to file a …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingState Agencies Bulletin No. 2281
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2024 APSU Clothing Allowance and to provide agency instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2281-2024-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2394
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2025 APSU Clothing Allowance and to provide agency instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuFort Edward Union Free School District – Financial Condition (2015M-67)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 100 employees and 560 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $10.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Village of Hagaman – Claims Auditing (2022M-11)
… - pdf] Audit Objective Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and … Ensure no claim is paid before audit and approval of the Board other than claims approved by resolution to be … Determine whether the Village of Hagaman Village Board of Trustees Board ensured claims …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … estimates of appropriations and financing sources based on historical trends and/or known plans. Develop multiyear … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28