Search
Town of Columbus – Budget Development Practices (2012M-225)
… 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … and expenditures into account. Key Recommendations Develop a plan to reduce the amount of unrestricted, unappropriated …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Wyandanch Union Free School District – Budget Review (B25-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… payment. The audit committee did not complete an adequate annual audit. The Board did not prepare or adopt an annual budget. Key Recommendations Adopt financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate … from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Town of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255State Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected Employees Employees eligible to … To explain the procedure for the annual review of employees with Earned Income Credit EIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must have … within one year of your appointment or within one year of employer adoption. By doing so, you waive the right to … your 62nd birthday. If you are over age 62 when your employer adopts this additional benefit, or if you turn 62 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hMore About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Background The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … However, the District’s fund balance has declined as a result of planned operating deficits and appropriating fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Union – Financial Condition (2016M-192)
… totaled approximately $4.9 million. Key Findings 157 of 187 water meters the Town is billed for are older than five …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Comptroller DiNapoli Releases Municipal Audits
… of the Carthage-West Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the Shelby Volunteer Fire Company . “In … Carthage – West Carthage Water Pollution Control Facility – Cash Disbursements (Jefferson County) Both the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… Retirement Fund’s (Fund) investment return was 9.51% for the state fiscal year that ended March 31, 2022. The … economy, we expect a challenging investment environment for the foreseeable future.” The Fund's value reflects … found the Fund “continues to be a leader amongst its peers for management and operational transparency.” Links Fund’s …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management … period July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99State Comptroller DiNapoli Releases Audits
… issued. Gaming Commission: Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8) … has not been billed or collected from commercial casinos for oversight costs. The commission also did not have … St. Anne is an SED-approved, not-for-profit private school located in Albany that provides preschool special …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsOpinion 90-3
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL … -- County Taxes (method of computing full valuation) TAX LAW, §1262(d),(f); REAL PROPERTY TAX LAW, §§840(1), … Whether the allocation of county sales tax revenue required by Tax Law 1262d should be made on the …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Opinion 90-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the legal requirements municipalities must satisfy when the New York State Department of Transportation DOT performs highway construction on their …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 92-2
… cost involved in procuring the use of fire hydrants is a charge against the fire district to be paid by fire district … in said zone or zones, which are not to be a general charge against all of the property of the fire district, and … benefit to a zone within the fire district is to be a charge only on those properties included within the zone. …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Selected Aspects of Toll Collections
… New York State laws and regulations to assess and collect toll revenues for use of the Thruway. To reduce congestion, … The Thruway system consists of barrier segments, where the toll at each plaza is based on fixed amounts, and mainline … Additionally, the agency lacks thorough documentation for fee reductions, eligibility verification for certain toll …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsMedicaid Program – Improper Episodic Payments to Home Health Providers
… reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. … or rehabilitative centers. The EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode … transferred into Managed Long Term Care (MLTC) during a 60-day episode of care. The CHHAs should not have received full …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providers