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State Comptroller DiNapoli Releases Municipal & School Audits
… record dates collections were received or deposit payments in a timely manner. Canajoharie Volunteer Fire Department – … monthly reports to officials for eight of the 13 months in the audit period; or prepare bank reconciliations. … established and 48 deposits totaling $16,655 were not made in a timely manner. Auditors found 248 disbursements totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… award prior to receiving the GAD. Pre-Award Project Setup For these specific situations, the agency can establish pre-award projects for awards that agencies receive on an ongoing basis (e.g. … Project Costing - Establishing a Project of this Guide for guidance on establishing a project. These projects will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsContract Submission System (CSS)
… (CSS) to securely submit contracts and contract amendments for prior approval or filing (as required by the Public … form identifies a government organization's Authorizer for purposes of establishing the Authorizer’s Online Services … Account Maintenance - This form identifies a user for the purposes of establishing a user account in Online …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Effective April 1, 1985, an Accidental Death … 04 Operational Services 05 Professional, Scientific and Technical Services 06 Management Confidential 07 State Troopers 17 Commissioned and Noncommissioned Officers 18 State Police-Management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitOpinion 91-60
Concerning the authority of the State Comptroller to obtain information relative to potential conflicts of interest in connection with an examination into the accounts and financial affairs of a city
https://www.osc.ny.gov/legal-opinions/opinion-91-60West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta Independent Volunteer Fire Department … startup cash 1 totaled $259,178. Audit Summary The Board did not have the necessary information it needed to help … were adequately accounted for and reported. Also, it did not enforce the limited financial provisions outlined in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyCUNY Bulletin No. CU-345
… Purpose To inform agencies of the procedure to pay honoraria to independent contractors who are nonresident … Unit, Benefit Program and Earnings Program in order to pay and withhold taxes for nonresident alien independent … section with documentation approving the payment, with dates worked, and documenting that the nonresident alien is a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … that have contributed to ongoing fund balance deficits in the general fund. During this period, the Village received …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… of this audit was to determine whether the Department of Health (Department) made improper fee-for-service (FFS) … payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, … plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansHicksville Water District – Competitive Quotations (2013M-233)
… operations and other financial related activities for the period January 1, 2012, to March 31, 2013. Background … and a Secretary. General fund budgeted expenditures for 2013 totaled $10 million. Key Findings District officials did not obtain quotes for goods and services purchased from three of 13 vendors, …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233New York’s Economy and Finances in the COVID-19 Era
… remained several points above its April level. Small Businesses in New York Hit Especially Hard by COVID-19 … of small businesses in New York State have experienced a large negative effect from the coronavirus pandemic, … 18 percent of respondents reported having either no cash on hand for business operations, or only enough for two …
https://www.osc.ny.gov/reports/covid-19-september-2-2020State Agencies Bulletin No. 1944
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2021. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of Education, which comprises nine … to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andComptroller DiNapoli Releases School and Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … data. … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTown of Davenport – Financial Operations (2013M-62)
… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … identified in permit fee revenues. Ensure that all claim vouchers are presented to the Board for audit and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In 2023, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… youth, the NYC Department of Education (DOE) can do more to ensure that public school students receive the supports and services that they need and that are supposed to be available. The audit found that too many NYC public … readily available—and that DOE provides little oversight to ensure students receive the required mental health …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthState Agencies Bulletin No. 1971
… to enter a Direct Deposit and provide the details of the new Direct Deposit Audit Locked Query resulting from the … As a result of the combined records for Direct Deposit a new Locked Query has been provided. Agency Actions Direct … section of the employee’s Direct Deposit page (Main Menu>Payroll for North America>Employee Pay Data USA>Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryTown of Attica – Town Clerk (2015M-210)
… of Audit The purpose of our audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 through June … 2015. Background The Town of Attica is located in Wyoming County and has a population of approximately 7,700 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210State Agencies Bulletin No. 1971.3
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit … include Entered On or After , Like Dept ID , and Update By . This will allow the agency payroll officer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-query