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Town of Alden – Town Clerk/Tax Collector (2024M-106)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … the funds from being productively used by Town officials and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Miller Place Fire District – Credit Cards (2024M-58)
… and for appropriate purposes. Key Findings The Board did not always ensure that credit card charges were properly … of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… invoice field of the voucher, the agency must enter the full PCard billing account number followed by the two - digit … invoice field of the voucher, the agency must enter the full TCard billing account number followed by the two - digit … invoice field of the voucher, the agency must enter the full NET-Card billing account number followed by the two - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesDiNapoli: New York on Stronger Financial Footing
… approximately $115 million transferred from the Mortgage Insurance Fund for housing and homelessness programs and … charter schools within the City. Gives the Department of Health complete control over federal Medicaid waiver funds … next two years. Budget language for this and certain other health-related contracts removes reviews by the Office of the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingTown of Butternuts – Highway Facility Capital Project (2021M-94)
… and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… July 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The … East Rochester Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andOpinion 89-54
… levy for town outside village purposes or, if there are no villages within the town, as a part of the general … how the costs of the proposed water main extensions are to be apportioned. General Municipal Law (GML), §6-c … referendum requirements, but expenditures from the fund are not subject to referendum. However, where a town …
https://www.osc.ny.gov/legal-opinions/opinion-89-54State Comptroller DiNapoli Releases School Audits
… – Information Technology (Livingston County) The board did not adopt policies for password management, protection of … overestimated expenditures from fiscal years 2012-13 through 2014-15, which generated $4.2 million in operating … time by appropriating $400,000 in fund balance each year, but did not need to use these funds due to the operating …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 2243.1
… of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll … immediately. OSC Actions: OSC updates the Payroll Check Notification Report, posted on the PayServ bulletin … week. The report displays three months of data. Payroll Check Notification Report: The Payroll Check Notification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportState Agencies Bulletin No. 2243
… of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll … immediately. OSC Actions: OSC updates the Payroll Check Notification Report, posted on the PayServ bulletin … week. The report displays three months of data. Payroll Check Notification Report: The Payroll Check Notification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community Renewal … Mitchell-Lama developments in New York City – 753 Classon Ave. Housing Co. (Classon), located in Brooklyn, Cathedral Parkway Towers (Cathedral), located in …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsCity of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Opinion 88-54
… (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an … to October 1 in any year. Under section 206 of the Town Law, the consolidation of the districts, assuming that it is … has been approved at a special election (Town Law, §206[5]). Pursuant to Town Law, §206(11), the actual …
https://www.osc.ny.gov/legal-opinions/opinion-88-54State Police Bulletin No. SP-228
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-228-april-2022-implementation-location-pay-certain-counties-and-increasesComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Long Lake Fire District No. 1 , Town of Milford , New Woodstock Fire District , Town of Pierrepont and the City … auditors found various deficiencies among 39 cases. New Woodstock Fire District – Controls Over Financial …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Medicaid Program: Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20) 180-Day Response
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20-response.pdfImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20)
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20.pdfOversight of Transportation Services and Expenses (2021-S-1) 180-Day Response
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s1-response.pdfStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
Determine whether Starpoint Central School District (District) officials adequately secured access to the network and properly managed user permissions to the financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/starpoint-central-school-district-2022-101.pdf