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States' Balance of Payments with the Federal Government: Fiscal Year 2018 - Interactive Map
Federal Spending Received Minus Taxes Paid
https://www.osc.ny.gov/reports/budget/states-balance-payments-federal-government-fiscal-year-2018-interactive-mapState Agencies Bulletin No. 2122
… Purpose The purpose of this bulletin is to inform agencies of the automatic system termination of … who have not received a paycheck since 12/31/2021, and to provide agencies instructions for the use of Reason Code ACV to identify employees who should not be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … and distributed. During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Oversight of Telemental Health Services (Follow-Up)
… in our initial audit report, Oversight of Telemental Health Services (Report 2020-S-16 ). About the Program The … 31 of the Mental Hygiene Law with the delivery of mental health services, including the use of telemental health … audio and video equipment to provide and support mental health services and psychiatric care from a remote location. …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followUse of Federal Funding for Election Technology and Security
… available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered the … available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityWyandanch Public Library – Oversight of Library Resources (2013M-399)
… a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or functions. The … system and travel expenditures. Develop a policy regarding meals and refreshments. Consider revising the purchasing …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Oversight and Collection of Snowmobile Registration Fees
… and transferring them to the New York State Snowmobile Trail Development and Maintenance Fund (Trail Fund), which is overseen by the Office of Parks, Recreation and Historic Preservation (Parks). The Trail Fund supports trail development, maintenance and other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesCollection of Fines Related to Tenant Complaints
… of system, process, and policy weaknesses. ORA does not exercise its full authority to collect outstanding fines more … a system that accurately tracks fines and settlements. Exercise full authority to collect outstanding fines. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCity of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1811 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Reimbursement of Social Services Costs (2013MS-3)
… to social services. Maintain a record of staff time spent on prosecution activities related to those social services …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3XII.10.D Monitoring Moving Services – XII. Expenditures
… procuring and paying for moving services from the Office of General Services’ (OGS) centralized contracts. It is … Moving Services centralized contract provides a listing of eligible contractors by region. Services available under … and other general activities related to relocation of agencies. By using these pre-established contracts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … January 1, 2012 through June 30, 2013. Background The Town of Charleston is located in Montgomery County and has a … The purpose of our audit was to examine the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Opinion 96-4
… are village moneys (see NY Const. Art VIII, §1; Grand Realty Company v City of White Plains , 125 AD2d 639, 510 …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Town of Sherburne – Budgeting (2025M-3)
… our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Your Pension and Planning for Retirement
… Retirement is a big deal and we want you to be as prepared as you can …
https://www.osc.ny.gov/retirement/members/your-pension-and-planning-for-retirementComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville … is being spent appropriately and effectively.” Averill Park No. 2 Fire District – Controls Over Financial Activity … DiNapoli announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville Fire District …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? … modifications planned for the property. A board-appointed inspector oversees, administers and enforces building codes, … The Inspector did not properly manage permit fee collections The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Agencies Bulletin No. 1945.1
… is to notify agencies of several process changes to Workers’ Compensation Leave in PayServ, including entering Job Action Requests for Workers’ Compensation leave corrections, documenting … employees with extended leave due to assault-related Workers’ Compensation injuries, and removing Teachers from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… The state Department of Health (DOH) billed drug companies for $425.9 million in … is being collected," DiNapoli said. "Thanks to the work of my auditors, the department promptly updated its … it has previously missed and was able to recoup hundreds of millions of dollars. Another $1.2 million in rebates could …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebates