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Madison County - Claims Audit and Payment Process (2019M-142)
… Board approval. The Treasurer did not control the check signing process for computer generated checks and allowed a … directly withdraw $1.9 million in monthly payments from a County bank account. Key Recommendations Ensure all claims … the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142State Agencies Bulletin No. 1176
… Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Aircraft Mechanic Construction Equipment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve … and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. Background … a comprehensive policy for establishing and using reserve funds that identifies its intentions for each reserve, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraLocal Sales Tax Collections Up 3.6 Percent in the Third Quarter of 2023
Analysis of local government sales tax collections in New York State for the third quarter of 2023.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-third-quarter.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdfDiNapoli Expands Anti-Corruption Initiative
… funds. Nelson Sheingold’s dogged pursuit of those who line their pockets at taxpayers’ expense makes him the … statewide, including last week’s indictment of New York City Councilman Ruben Wills and the convictions of former … who ran a multi-million dollar Medicaid dental fraud in Brooklyn by exploiting homeless patients; Restitution of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeGates-Chili Central School District - Financial Management (2019M-53)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets … and reserves. Key Findings District officials circumvented the statutory limit on surplus fund balance by making more … million in appropriated fund balance as a funding source. The tax certiorari and unemployment insurance reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Chatham Central School District – Financial Management (2023M-11)
… complete report – pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … Recommendations Use reasonable appropriation estimates and do not appropriate fund balance that is not needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11State Comptroller DiNapoli Releases Audits
… after more than 360 days had passed. Auditors identified 24 cases with no documented investigation activities for …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … for and deposited in a timely manner. Key Findings The Board and School officials did not ensure collections … result, the School did not have access to the undeposited funds, the Board’s monthly financial reports did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Resources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Filing Accounting and Reporting Manuals Filing Deadlines for Counties, Cities, Towns and Villages NYSLRS Employer Web … and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsNew York City Construction Industry Booming
… said. “In 2018, the construction industry was nearly 11 percent larger than it was 10 years earlier. The industry … In New York state, the construction sector was nearly 11 percent larger in 2018 than the prerecession level in … followed by Houston, Los Angeles, Dallas-Fort Worth and Chicago. In addition to the five boroughs, the metropolitan …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdfFirst Quarter 2021 Local Sales Taxes Down 3.9 Percent; New York City Declines While the Rest of the State Grows
Local government sales tax collections declined by 3.9 percent, or $173 million, in the first quarter of 2021 compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/first-quarter-2021-local-sales-taxes-down-3.9-percent.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64)
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s64.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60)
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60.pdfDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… New York, has pleaded guilty to stealing at least $34,000 from her former employer, the Morris Central School District. … to two counts of federal program theft, for stealing from a school district that received federal funds. From 2014 through February 2020, Hand was the treasurer for …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-district