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Town of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the period … Town of Barrington Financial Management 2017M103 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103New York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… is one of the greatest long-term risks we face in our portfolio and has direct impact on the core business of … and their beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims. The audit covered the period … Rebate Program (Rebate Program) helps offset the costs of covered outpatient drugs dispensed to Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesState Agencies Bulletin No. 2296
… bulletin is to notify agencies of the following maximum contribution limits for employees enrolled in the New York … State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … will increase from $23,000 to $23,500. The catch-up contribution limit that generally applies for employees aged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the … spent appropriately and effectively.” Town of Hempstead Sanitary District No. 1 – Selected Financial Activities … his office completed audits of the Town of Hempstead Sanitary District No 1 Niagara Falls Water Board and the City …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Westchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of the four recommendations included in our initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued October 7, 2015 (Report 2014-N-4). Background Our initial audit report, issued on October 7, 2015, examined the oversight of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followFacility Structure, Safety, and Health Code Waivers (Follow-Up)
… audit report, Facility Structure, Safety, and Health Code Waivers (Report 2014-S - 27). Background There are … in place at a given facility, nor could it identify the code violations that had been waived at those facilities. … of Health: Facility Structure, Safety, and Health Code Waivers ( 2014-S-27 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followComptroller DiNapoli Releases State Audits
… total about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its … 31, 2013 (2014-S-43) The board has adequate procedures in place to ensure that it accurately identifies and reports its …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported … Determine whether the Town of Rutland Town Town Clerk Tax Collector Clerk recorded deposited remitted and reported all …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSecurity Over Critical Systems (Follow-Up)
… of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson River–Black … of the one recommendation included in our initial audit report Security Over Critical Systems Report 2023S24 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Units must ensure there is a unique invoice number for each voucher. Due to Verizon’s billing cycle, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Findings District officials did not adopt budgets based on historical or known trends but instead overestimated … and the use of fund balance in the annual budget based on historical and known trends. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135City of Yonkers – Budget Review (B6-15-16)
… The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future years. The … of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. The City’s outstanding debt …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16State Agencies Bulletin No. 1345
… New York State Payroll Checks) was created as a tool for agencies to identify outstanding checks and take …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was 0.52 percent for the … The New York State Common Retirement Funds Fund overall return in the first quarter of the state fiscal year 20152016 was …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsAccounts Payable Advisory No. 32
… 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the … payments to vendors: (i) that use a single payment vendor ID; (ii) require certain information to be reported to the … 1099 reporting SFS payments using a Single Payment Vendor ID and for nonSFS payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , Hamilton-Fulton-Montgomery BOCES , Marion … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Chenango …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0