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State Comptroller DiNapoli Releases Audits
… due to errors in the Department of Health’s (DOH) claim extraction procedures, inaccurate or incomplete claim …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget transparency and … that several agreement provisions were not adhered to. In addition, the program's agreement did not include … soliciting bids or quotes as required, which resulted in the town paying $8,800 more than necessary for a dump …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… manufacturing firm, to highlight an investment made by the New York State Common Retirement Fund’s (Fund) In-State Private … Fund is the third largest public pension plan in the United States with more than one million members, retirees …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundCentral Square Central School District - School District Website (S9-19-29)
… of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget-to-actual results, and the multiyear financial plan in a location easy to access. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29IX.7.J Final Reports – IX. Federal Grants
… also be sent to the OSC BSAO Federal Payment Management Team at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsDiNapoli: New Yorkers’ Debt on the Rise
… 335% higher than they were in 2003, according to a report released today by State Comptroller Thomas P. DiNapoli. “Households across the nation … to 73% for the United States as a whole. However, DiNapoli’s report found per capita debt in New York differs in notable …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseCUNY Bulletin No. CU-659
… inform CUNY payroll staff of new PayServ codes to be used for employee Imputed Income. Affected Employees Active CUNY … bargaining unit AJ or GA and who cover a domestic partner for health insurance benefits will be affected. Employees in … CUNY Additional Pay earn codes to identify and accurately report CUNY Imputed Income transactions for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mCapital Program Revenue and Expenses
… amount of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether … each year. In November 2006, NYRA officials filed for bankruptcy due to its poor financial condition. In … assistance package. In 2011, Resorts World New York City Casino (Resorts), operated by Genting New York (Genting), …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 agricultural, … these properties to submit a new application as required. Key Recommendations Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Village of Montgomery – Audit Follow-Up (2021M-50-F)
… which include processing cash receipts, disbursements and payroll. The Board appointed a Deputy Treasurer (Deputy) who …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfNew York's Tax Check-Off Funds - Good Intentions on Hold, January 2014
Tax “check-off” programs provide a means for taxpayers to make voluntary contributions for various causes as part of their federal and State income tax filings.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-tax-check-off-funds-2014.pdfThe Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfCrossroads Center for Children - Compliance With the Reimbursable Cost Manual (2015-S-87), 90-Day Response
We conducted an audit of the expenses submitted by Crossroads Center for Children (Crossroads) to the State Education Department (SED) for purposes of establis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s87-response_0.pdfCUNY Bulletin No. CU-345
… or staff of CUNY must be taxed using Income Code 16. In order to tax a nonresident alien independent contractor … the nonresident alien independent contractor using the action of Hire. If the nonresident alien independent … Questions regarding payment may be directed to the Non-Executive Audit mailbox. … To inform agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingVillage of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key … filed an annual financial report with OSC since the report for the 2008-09 fiscal year. The Clerk-Treasurer paid all …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235CUNY Bulletin No. CU-338
… 7 Current, paychecks dated 7/3/08 Background Pursuant to the agreement between the City University of New York and the Professional Staff Congress/CUNY and NYS Education Law, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, … files the annual financial report with the Office of the State Comptroller within 60 days after the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379