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Village of Woodridge – Financial Condition (2013M-172)
… department garage in January 2013 and changing the date of elections. The Board could make improvements in budget …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… are received. The Library Fiscal Officer or Treasurer should periodically reconcile tax receipts to the to the … budgeted tax levy for each fiscal year. Library officials should confer with their legal counsel regarding the recovery …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Williamsville Central School District – Financial Management (2016M-274)
… Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Avon Central School District – Financial Management (2024M-75)
… fund balance that is not needed is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the … Thomas P DiNapoli today announced the arrest of Dennis Snow the treasurer of the LeRoy Fire Department in Genesee …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsPerformance of the Excelsior Jobs Program
… Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement … (ESD) administers the Program and is responsible for determining whether businesses meet the eligibility … in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized Program tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Activity October 1, 2014 Through March 31, 2015 (2014-S-53) Department of Health: Medicaid Claims Processing Activity …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides … is eligible for benefits. If they are, DOL will send you a notice of entitlement and potential charges. You’ll have an opportunity to comment and specify the circumstances …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012 … October 21, 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialTown of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Shelby – Financial Management (2012M-206)
Town of Shelby Financial Management 2012M206
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206DiNapoli Releases Economic Report on Greater Flushing Area
… in Queens (32.4%) or NYC (28.1%). Jobs grew, but wages only rose 46% since 2010 — a lower rate than Queens (79.1%) … in New York City and our residents contribute greatly not only to our local economy, but to the City’s economy … placed a heavy burden on our community. We suffered not only from the direct health impacts of the COVID-19 pandemic, …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaUnified Court System Bulletin No. UCS-239
… effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag … Eligibility Criteria Employees who have at least 20 years of continuous service in the UCS as of 03/31/2017 … April 2017 UCS Longevity Bonus. The agency must submit a list of ineligible employees to OSC to have the JLO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-239-april-2017-state-new-york-unified-court-system-ucs-longevityXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… from the “OC” transaction; “OC” transactions are used only as the process for obtaining OSC approval. VALUE–ADDED …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsCollege Readiness (Follow-Up)
… enlist in the military), and this preparation should begin much earlier in students' school years. Specifically, for a … in this cohort did not continue or persist in college for 6 months after enrolling. Additionally, for a sample of 291 … a significant drop in proficiency in both English and Math between elementary school and middle school. For the students …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followUpstate Transportation Authorities Suffer Revenue Plunge
… more than 65 million across all four authorities in 2020. (See Figures 1 and 2.) Figure 1: State Regional … contracts with businesses and organizations in the service area. (See Figure 5.) NFTA, where charges for services … Commuter Transportation District in the New York City area. 2 Public authority data are self-reported and not …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeAbout the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … that our staff closely tracks emerging issues affecting New York’s municipalities and school districts. This ensures … in providing training to all levels of local government in New York State. A 26-year Retired Combat Veteran of the US …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli Releases Annual IDA Report
… (IDAs) reported 4,262 active projects with a total value of $114 billion in 2020, an increase of $5.3 billion from the prior year, according to an annual report on IDAs released by … million). The largest new IDA project in 2020 by project value ($2.4 billion) was the New York City IDA’s BOP SE LLC …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportOvertime at State Agencies Reached All-Time High in 2020
… The total cost of overtime in 2020 at state agencies reached an all-time high at more than $850 million, continuing an upward trend over … all others in overtime usage, overtime hours and earnings at Mental Health and OPWDD increased at a slower rate than … The total cost of overtime in 2020 at state agencies reached an alltime high at more than $850 …
https://www.osc.ny.gov/press/releases/2021/05/overtime-state-agencies-reached-all-time-high-2020Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the people of … and do not include sufficient detail, such as specific plans for the recovery of previously provided financial assistance if job creation and economic goals or other terms of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project