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Southwestern Central School District – Claims Audit (2025M-34)
… 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … District purpose, when an inadequate audit of claims is performed, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, … Audit Summary County officials did not effectively manage the County’s fund balance. As a result, as of December … Did Steuben County County officials effectively manage the Countys fund balance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127DiNapoli: January Tax Collections Fall Short
… totaled $37.4 billion, 0.6 percent higher than last year for the same period. Year-to-date collections from PIT were … $264.7 million lower than updated projections. Spending for local assistance programs totaled $81.9 billion and was …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortState Police Bulletin No. SP-196
… Purpose The purpose of this bulletin is to inform the agency of OSC’s automatic processing of the April 2016 and April 2017 Retroactive Lump Sum … The purpose of this bulletin is to inform the agency of OSCs automatic processing of the April 2016 and April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-196-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeAvoca Central School District – Procurement (2025M-29)
… acquired in a cost-effective manner is to create as much competition as possible. Whether using formal competitive … policies and procedures. When officials do not solicit competition during the procurement of goods and services, … GML. As a result, District officials did not always seek competition and: Issue RFPs for payments to seven of the 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29VI.4 Reappropriations Overview – VI. Budgets
… is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and CUNY state … is from July 1st to June 30th of the fiscal year plus the carryover period. Two-year appropriations generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewMessage from the Comptroller – 2022 Financial Condition Report
… of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year … aid provided 39 percent of the State’s All Funds receipts in SFY 2021-22. Federal funding supports health coverage for … nearly 9 million New Yorkers, and plays essential roles in programs including K-12 education, mass transit and social …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerState Police Bulletin No. SP-195
… (2) lump sum payments in the amount of 0.5% of the members basic annual salary for the period of 04/07/2016 to 04/05/2017 and 0.5% of … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-195-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli: 26 School Districts in Fiscal Stress
… fiscal stress" and the remaining 17 as "susceptible to fiscal stress." The scores are based on the evaluation of … changes provide local officials with more helpful, easy-to-understand information that can help them address specific … To search the complete list of school district fiscal stress …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressState Comptroller DiNapoli Releases State Audits
… in the initial report. State Education Department (SED): Birch Family Services Inc.: Compliance with the Reimbursable Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization … in compensation paid to employees who did not work for Birch’s SED preschool cost-based programs. Department of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2003
… garnishments per the agency responsibilities provided in Payroll Bulletin 331 . Questions: Questions regarding this bulletin may be directed to the Payroll Garnishment mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsState Comptroller DiNapoli Releases Municipal & School Audits
… 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists of claims …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsNortheast Central School District - Payroll (2018M-140)
… contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) to review payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… out of 10) chose to allocate more than 80% of their funds towards general operating expenses to offset revenue losses, … Jose) devoted less than 40% of their obligations to date towards revenue replacement. More than half of New York …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… including pricey rooms at the Carlyle Hotel and a “team dinner” that included cocktails, according to a report … is prohibited for state employees; A non-itemized $2,039 “team dinner” at Manhattan’s Docks Oyster Bar and Seafood … contract including pricey rooms at the Carlyle Hotel and a team dinner that included cocktails …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… The Department of Agriculture and Markets (Ag&Mkts) and the Office of General Services (OGS) are now directing all state agencies to submit better … The Department of Agriculture and Markets AgMkts and the Office of General …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… today found an additional $17 million in overpayments. “Medicaid is a critically important program, but its payment … claims involving providers who were not certified to treat Medicaid patients. This not only costs taxpayers, but also … shortcomings with its billing system.” The New York State Medicaid program provides a wide range of medical services to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionVirtual Currency Licensing
… applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York … than $9.1 trillion (as of December 31, 2022), including 21 virtual currency licensees with assets totaling more than … provided by DFS in October 2022 that contained 22 active virtual currency licensees. In June 2015, DFS issued NYCRR …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensing