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Village of Sherburne – Budgeting (2025M-83)
… Board of Trustees (Board) develop realistic budgets? Audit Period February 28, 2022 – August 29, 2025 Understanding the … to Village residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, … reasonable revenue estimates. However, during this same period, the Board adopted budgets for the general, water and …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… The critical role farms play in New York cannot be overstated, both as an economic engine … part of our food supply system. This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. Some counties in this region also …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesComptroller DiNapoli Releases Municipal Audits
… Fire District – Controls Over Financial Activities (Oneida County) The treasurer generally maintained adequate financial … them. Village of Ellenville – Information Technology (Ulster County) Village officials have not restricted access … by town officials. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsSection 8 Housing Choice Vouchers – Federal Funding and New York
… by the Housing and Community Development Act of 1978 and is administered by the United States Department of Housing … HUD’s tenant-based HCV program, the agency’s largest, is the federal government’s primary means of providing … that meets the requirements of the program. Eligibility is based on total annual gross income and family size. In …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Comptroller DiNapoli Releases School District Audits
… to surplus fund balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1963
… purpose of this bulletin is to provide agency instructions for processing the 2021 SSU Uniform Cleaning and Maintenance … Officers and Police Benevolent Association, Inc. provides for a uniform allowance. A Governor’s Office of Employee … in a separate check and there will be no direct deposit for this payment. Eligibility Criteria Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestAudits of Local Governments & Schools
… audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For …
https://www.osc.ny.gov/local-government/auditsOpinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… query does not equal the total cash on hand, the state agency must follow the guidance in Section … If the advance on OSC records equals the total cash on hand, the state agency must follow the guidance in Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … responsible for public transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyState Agencies Bulletin No. 2358
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109CUNY Bulletin No. CU-870
… The purpose of this bulletin is to inform agencies of the 2026 increase to Shift Differentials for NYSNA employees. … an increase to Shift Differentials has been authorized for 2026. Effective Dates: The increase to Shift Differentials for NYSNA employees is effective 04/16/2026 for the Institution Pay Period 2C paycheck of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-870-cuny-2026-increase-shift-differentials-new-york-stateUnified Court System Bulletin No. UCS-177
… deduction transactions using the new deduction code 550. Boston Mutual will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-lifeState Agencies Bulletin No. 880
… Purpose To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and 131 . Affected Employees All … hiring rate based on Section 130.4 and/or Section 131.1a of the Civil Service Law Background Civil Service Law … To inform agencies of the change to Reason Code IHR and the creation of Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesState Comptroller DiNapoli Releases Municipal & School Audits
… training. Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (Orange County) District officials did … $9,000 from its savings account, which had an average daily balance of approximately $3.8 million during the audit. …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases State Audits
… for services rendered to Medicaid recipients enrolled in a Healthfirst Medicare Advantage Plan. Auditors found Healthfirst misreported the cost-sharing liabilities of … to the providers. At the time of the initial audit, Healthfirst took actions to prevent further errant claims and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… to ensure that all collections were accurately accounted for, and discrepancies could be promptly identified. As a … a total of $40,253, and did not document the rationale for the process that was followed. Village of Port Jefferson … These findings were referred to outside law enforcement for review. Village of Sherman – Treasurer’s Cash Receipts …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-audits