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Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… goals to taxpayers, residents and interested parties in a transparent manner. The District had five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Opinion 88-63
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary … of every city and county, except those counties contained in New York City, create an office of civil defense …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Assertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … every six months, develop treatment plans based on assessment outcomes, and track progress. The Office uses …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… Investigation Units to detect, prevent, and follow up on instances of fraud and abuse. Our audit covered the period … coordinate the care for enrolled Medicaid beneficiaries. In exchange, MCOs receive a monthly premium payment for each enrollee. In 2014, New York State’s Medicaid claim costs totaled more …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionCity of Glen Cove -- Budget Review (B17-7-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are … reasonable, and whether the City took appropriate action on recommendations in our previous budget review issued in October 2016. …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12DiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in … DiNapoli said. “That loss of revenue means fewer jobs in New York and tougher times for those working in the tourism … and restaurants in those regions near the Canadian border. New York is a top destination for tourists to the U.S., and …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… guilty plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and Social Security fraud charges for stealing … October 2017 through October 2022, Gritman stole $117,194 in pension benefits from the New York State and Local Retirement System and $87,790 in Social Security benefits. “Timothy Gritman hid his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Agencies Bulletin No. 2259
… request through the Request Stop Payment worklist in PayServ. Affected Employees: Employees with one or more uncashed payroll checks originally issued in calendar year 2023 are affected. Background: Abandoned … to the employee’s most recent agency payroll office on file. Agencies must treat signed and returned letters as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksCUNY Bulletin No. CU-803
… for Nursing Titles. Affected Employees: CUNY employees in Nursing Titles who meet the eligibility criteria are … for a uniform allowance payment to eligible employees. In addition, a memorandum dated October 01, 2024, from … employees, agencies must submit the following information on the Time Entry Interface (NPAY502) or the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-803-cuny-2024-uniform-allowance-payment-nursing-titlesCUNY Bulletin No. CU-851
… for Nursing Titles. Affected Employees: CUNY employees in Nursing Titles who meet the eligibility criteria are … for a uniform allowance payment to eligible employees. In addition, a memorandum dated September 30th, 2025 from … employees, agencies must submit the following information on the Time Entry Interface (NPAY502) or the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesTown of Windsor – Capital Project (2025M-52)
… period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program … TOV funds are used only for the benefit of residents in the portion of the town outside of the village. Consistent … Therefore, we question whether TOV fund balance was spent on the construction of the Town-owned highway garage. If the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52State Comptroller DiNapoli Releases School Audits
… of certain documents related to the issues identified in the initial report. Based on limited procedures, the district has made minimal progress … of certain documents related to the issues identified in the initial report. Based on limited procedures, the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0XII.6.L Replenishing an Advance Account – XII. Expenditures
… account, use the “Find an Existing Value” function in the Statewide Financial System (SFS) to search by Vendor … Preparation and Submittal of this Chapter for instructions on how to submit a regular voucher. Business Units must use … to the goods or services that it spent the monies on in order to record spending for the items in question. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… have shown some school districts will be able to rely on ample rainy day funds to offset the low growth in revenue, but others must examine their budgets to determine where they can limit spending or cut costs in order to stay under the cap.” The tax cap, which first …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentInternal Controls Over Selected Financial Operations
… Center (BSC) performs many administrative functions on behalf of SLA, such as accounts payable and receivable, … ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls in the areas of revenues, payroll, procurement and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, Poughkeepsie and Wappinger, in Dutchess County, and the Towns of Kent and Philipstown in … are secured each night. Review fuel transaction activity on a monthly basis to identify unusual transactions. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … Findings The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andDiNapoli: Tax Cap Below Two Percent
… to ensure they are balanced and that they have cash on hand.” The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … 31 had their levy growth capped at less than 2 percent in three years. Levy growth was capped at 2 percent for these …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentMonitoring Town Asphalt Road Projects (2012MS-7)
… daily batch reports that identify the ingredients used in each specific batch of hot mix asphalt (HMA) loaded on delivery trucks. The delivery ticket specifies the type … Our review of a total of 26 asphalt projects in the 10 towns did not identify any material price or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… remit collections and misappropriated more than $29,000 in collections during the audit period. The Clerk concealed … for the Town from 2014 to 2021, having lost election in 2021. She also separately served as Treasurer for the … of receipt, as required by NYS Town Law (Town Law). Based on our review of transfer station tickets, 42 tickets, valued …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92