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Village of Suffern – Budget Review (B17-6-8)
… the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The Village of Suffern, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget does not comply with the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s … general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Poland Central School District – Lead Testing and Reporting (S9-25-20)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … to determine whether officials identified and remediated all water outlets that would have required it. This occurred …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Travel FAQs
… can I use a prepaid mass transit card which would result in a receipt only for the initial purchase? Can I remove … report if it’s been more than 30 days after the end of the travel event? The Travel Manual states that two … used for the same overnight trip. What is the definition of an overnight trip? I am a part time employee – am I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Madison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… are struggling to make ends meet during these difficult times. It is disgraceful that Ms. Hand allegedly stole from … Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialWyoming County Industrial Development Agency – Project Management (2015M-62)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectGlossary
… Abandoned Property Law The New York State Abandoned Property Law can be found in McKinney’s … dormancy began, multiple owners indicator, description of security, CUSIP number of security, number of shares or …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Medicaid the secondary. As a secondary payer, rather than pay for the medical service itself, Medicaid can pay a recipient’s Medicare premiums, deductibles, and … effective July 2023 and complete the renewals by December 2025. The objective of our initial audit, issued on September …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … Community Renewal receives federal funding from the U.S. Department of Housing and Urban Development (HUD) to … stability. As such, the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) provided funding …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityGlen Aubrey Fire Company – Board Oversight (2022M-139)
… Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. … Determine whether the Glen Aubrey Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Tuckahoe Union Free School District – Overtime (2023M-53)
… [read complete report – pdf] Audit Objective Determine whether the Tuckahoe … the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police today announced that Bruce Karam, the …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kCUNY Bulletin No. CU-545
… in the Locksmith skilled trade title who were on active payroll as of the day of ratification, January 7, 2016. The … Payment to those eligible employees who were on active payroll as of the day of ratification, January 7, 2016. To … for employees in Active status; or the last day on the payroll on or after 01/01/09 for Retiree’s Earnings End Date: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsOpinion 90-15
… the newly created position of deputy police commissioner do not include acting in the stead of the commissioner, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Town of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Comptroller DiNapoli Releases School Audits
… higher than necessary. Johnsburg Central School District – Payroll (Warren County) The district’s new timekeeping system …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-audits