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Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … The Hammondsport Central School District is located in the Town of Tyrone in Schuyler County and the Towns of … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to … operating expenditures totaled $80,477. Key Findings The by-laws provide limited guidance pertaining to issuing … by-laws require timely deposits, "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Objective To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsLong Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies remained … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… must keep pace with demand to support critical services for older adults in the future. “Many older adults are living … DiNapoli said. “It’s imperative that the city’s Department for the Aging has the funding necessary to provide critical … in multiple communities and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire … City’s purchasing process for the period January 1, 2011, to August 31, 2012. Background The City of North Tonawanda is … that operated at a loss and provided free alcohol to participants. City officials did not maintain records …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Long-Term Care Ombudsman Program
… Program is carrying out its responsibilities under the law, including adequately advocating for the needs of the people it’s intended to serve. Our audit covered the … About the Program Under the federal Older Americans Act of 1965 (Act), to be eligible for certain federal grants, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… in New York City, was topped by the United Kingdom in 2023 with $1.9 billion or 9% of international tourist spending in … New York city led other major U.S. tourist destinations with over 33 million overnight visitors in 2023 driven by domestic travelers. Las Vegas and Los Angeles followed with over 26 million and 21 million overnight visitors …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ardsley Union Free School District , Babylon Union … , Remsen Central School District , Sullivan County Board of Cooperative Education Services and the … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… governed by State Finance Law §24, subdivision 1. Although appropriations and segregations can be established at lower … level within the Executive Budget and prohibits lump sum appropriations for non-Federal State Operations, Medicaid, … Protection Fund. For non-Federal State Operations, all appropriations shall be made by agency, by program, and by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 residents. The Town is … Key Findings The Board did not ensure that fuel supplies in the parks department were adequately safeguarded and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Opinion 99-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to fund a death benefit payable to the family of a deceased firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Village of Tuckahoe – Financial Condition (2015M-88)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011 through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Member Contributions page . You should maintain a record of a member’s contribution rates with your payroll records …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsOpinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … not expend foreign fire insurance tax moneys to provide a benefit to a member of the Association solely by reason of … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Unified Court System Bulletin No. UCS-227
… not processed automatically. Affected Employees Employees in the following bargaining units, F8, G9, SA, SD, SG, SK, SN … for payment of longevity bonuses for eligible employees in the UCS. Chapter 276 of the Laws of 2008 - implemented the … completed 120 full workdays in each fiscal year; and Has a Pay Basis Code of ANN or BIW (only if the employee is on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-227-april-2016-state-new-york-unified-court-system-ucs-longevity