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Real Estate Portfolio
… Frontier Transportation Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section … whether to hold or dispose of its property holdings. In some cases, it has held onto unneeded parcels for many …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioEllicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14LaFargeville Central School District – Financial Condition (2016M-216)
… The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… chief and treasurer of the Marbletown Volunteer Fire Department, was sentenced to four months of weekends in the … of probation for stealing more than $101,000 from the department. He was also ordered to pay a total of $101,394.50 … chief and treasurer of the Marbletown Volunteer Fire Department was sentenced to four months of weekends in the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties outside of New York City last year, … across the state grew by 3.6 percent, or $552 million, in 2015 compared to 2014. But the increase was nearly … saw an increase of $487 million. “The unpredictability in sales tax collections continues to have financial …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesOpinion 94-20
… to fund costs, in excess of amounts appropriated, for removal of snow. For purposes of this inquiry, we assume … assessment to fund costs in excess of amounts appropriated for removal of snow …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 98-18
… fire districts, rather than merely establishing a modified procedure for obtaining an approval necessary to provide such …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… are accurately accounted for. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42State Agencies Bulletin No. 1899
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit … Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for … financial institutions for employees who were overpaid by the agency. OSC will prepare transactions for all direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October … To determine if the Department of Health improperly paid Medicaid managed …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12State Agencies Bulletin No. 1493
… using Deduction Code 502 NYS (SS/Medicare Deficiency) will have a deduction rate of ten percent of gross pay … Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected Employees … FICA on or after September 1, 2016, the prior obligation will be converted to Deduction Codes 500 NYS/SCF (Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyCUNY Bulletin No. CU-547
… using Deduction Code 582 CUNY (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay … Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected Employees … FICA on or after September 1, 2016, the prior obligation will be converted to Deduction Codes 580 CUNY (Medicare …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareOpinion 2002-9
Whether a town may pay a small stipend to one or more individuals who provide assistance in the operation of a town recycling center
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… General Services from 2010 to 2012 on state contracts for heating, ventilation, and air conditioning (HVAC) equipment, …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandState Agencies Bulletin No. 1311
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, … have been bolded on the 2014-2015 Schedule for Agency Payroll Submission and Report and File Availability . Note : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1311-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1390
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, … have been bolded on the 2015-2016 Schedule for Agency Payroll Submission and Report and File Availability. Note : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1390-schedule-agency-payroll-submission-and-availability-reports-and-files