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Town of Stanford – Financial Condition (2013M-225)
… fiscal year’s appropriations. The Town continues to levy taxes unnecessarily even though it has excessive fund … budgets that include the Town’s actual needs based on historical trends or other identified needs. Develop a … but are not limited to, reducing the Town’s property taxes, funding one-time expenditures or establishing …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Fillmore Central School District – Reserve Funds (2016M-386)
… fund balance for the period July 1, 2013 through September 12, 2016. Background The Fillmore Central School District is … Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 million. Key Findings District … an analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Glens Falls City School District - Financial Management (2019M-12)
… 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently overestimated which …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… of the Treasurer’s financial records or that all 325 claims paid between January 1, 2023 and May 31, 2024 totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 1384
… Purpose To inform agencies of the addition of new queries due to the … Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … of payroll charges. Effective Date(s) Institution pay checks dated April 2, 2015 and Administration pay checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1384-new-york-state-payroll-system-payserv-conversion-statewide-financialCity of Yonkers – Budget Review (B24-6-6)
… tax, housing and buildings, parking violation bureau, hotel room and occupancy tax, metered water sales and sewer … tax, housing and buildings, parking violation bureau, hotel room and occupancy tax, metered water sales and sewer …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… a similar annual employment growth trajectory in this case, the city would reach pre-pandemic levels of employment …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidDisability Retirement Applications – When Employees Retire
… A disability application can be filed by the employee or … to file on behalf of your employee. When we receive a disability retirement application, we review it to determine if it meets …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… the implementation status of the 12 recommendations made in our initial audit report, Medicaid Drug Rebate Program … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover … to June 30, 2014. We found that the Department did not take sufficient steps to maximize rebate collections on drugs …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followComptroller DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress” and the remaining 21 as “susceptible to fiscal stress.” The scores are based on the evaluation of …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressCapital – 2023 Financial Condition Report
… assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … billion (4 percent) from the prior year. From SFY 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion … the prior year. * Actual spending figures in this section do not include off-budget spending by public authorities …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalCity of Yonkers – Budget Review (B20-6-6)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Selected Management and Operations Practices (Follow-Up) (2017-F-17)
To determine the extent of implementation of the 12 recommendations included in our initial report, Selected Management and Operations Practices ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f17.pdfSelected Management and Operations Practices (Follow-Up) (2017-F-17) 30-Day Response
To determine the extent of implementation of the 12 recommendations included in our initial report, Selected Management and Operations Practices ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f17-response.pdfXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the previous fiscal … Business Units are required to complete the following: Procurement Card/Net-Card Review and reconcile all charges … charges reviewed that are deemed questionable. Submit all Procurement Card and Net-Card reconciliation vouchers to OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesDiNapoli: Halfway Through the Year, Revenue Hole Persists
… to jointly review available financial information to help with timely adoption of a budget for the next fiscal year. …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsAnnual Wage for New Tier 6 Employees
… When you hire new Tier 6 employees, NYSLRS uses their annual wage to determine the … first three years of their membership. Retirement Online is the fastest and easiest way to enroll new employees . But … your Tier 6 employees, it is important that you understand what types of wages should be included in their annual wage …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesComptroller DiNapoli Releases School District Audits
… school officials did not obtain current proof of residency for all students. Officials also did not provide the board … Auditors also found officials did not develop procedures for managing, limiting and monitoring user accounts and … also did not provide IT security awareness training for district employees. In addition, sensitive IT control …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsChurchville-Chili Central School District – Procurement (2025M-18)
… contracts, totaling approximately $4 million, through a group purchasing agency (GPO), District officials reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18