Search
City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11City of Glens Falls – Financial Condition (2013M-150)
… was to review the City’s financial operations for the period January 1, 2010, to December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Village of Endicott -- Budget Review (B17-4-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… million in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Comptroller DiNapoli Releases Municipal Audits
… the absence of the treasurer and deputy treasurer. Selkirk Fire District – Procurement of Professional Services (Glens …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2333
… inform agencies of OSC’s automatic processing of the April 2025 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … Schedule (currently in effect). Effective Dates: The April 2025 CSEA Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2333-april-2025-civil-service-employees-association-csea-performanceSUNY Bulletin No. SU-195
… for processing the 2013-2014 UUP 2 Day Deficit Reduction Plan Affected Employees Employees in the State University … of the Budget Bulletin B-1209 issued August 19, 2013, a plan has been established to reduce the compensation of any … Date(s) The 2013-2014 UUP 2 Day Deficit Reduction Plan will commence Administration Pay Period 12L and will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-195-2013-2014-2-day-deficit-reduction-plan-psnu-employeesDivision of Housing and Community Renewal Bulletin No. DH-116
… on the Job Action Requests page using the Reason code CSL (Cor Sal) and the effective date of the Return from Leave with … on the Job Action Requests page using the Reason code CSL (Cor Sal) or a Data Chg on the Job Action Requests page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-116-october-2021-district-council-37-dc-37-performanceOther Bulletin No. 64
… re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scfDivision of Housing and Community Renewal Bulletin No. DH-127
… on the Job Action Requests page using the Reason code CSL (Cor Sal) and the effective date of the Return from Leave with … on the Job Action Requests page using the Reason code CSL (Cor Sal) or a Data Chg on the Job Action Requests page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performanceMedicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for … whether the Department of Health Department overpaid the Medicare Part D prescription drug phaseddown state …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsCity of Lockport -- Budget Review (B1-15-20)
… review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Wayne Central School District – Financial Management (2012M-229)
… $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over … $14 million to the District’s reserves with no documented plan or justification for their excessive funding levels. Key … to the establishment and use of reserve funds. Develop a plan for the use of the surplus balances in unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, … activities. As a result, the former court clerk was able to misappropriate more than $59,000, or 38 percent of the … 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Addison – Board Oversight (2024M-8)
… complete report – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) … provided adequate financial oversight. Key Findings The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and revenue anomalies reported …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan … goals and abatement schedules. The project approval process includes in-depth cost-benefit analyses based on … interests in potential projects during the selection process. SCIDA officials submit a financial disclosure form …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… period July 1, 2013 through June 30, 2015. Background The Rockland Board of Cooperative Educational Services (BOCES) is … districts that educate approximately 41,000 students in Rockland County. BOCES is governed by a nine-member Board of … Rockland Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in … and Tioga Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49