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Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … million that were received by the Town as of January 31, 2026, for waste received at the landfill during the period of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Levittown Union Free School District – Financial Management (2026M-13)
… that is not needed to finance operations results in real property tax levies that are higher than needed. Further, the … Did not ensure reserve funds were reviewed monthly from March through May each year and that the annual reserve fund … website for public review. 1 New York State Real Property Tax Law (RPTL) Section 1318 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Opinion 2005-4
… liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) … Liability Reserve Funds (referendum requirement for transfer from unemployment insurance reserve fund) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4CUNY Bulletin No. CU-721
… Assoc 015993 Medical Prof Basic Sciences 015994 Assoc Med Prof Basic Sciences 015995 Asst Med Prof Basic Sc 015996 Medical Prof Clinical 015997 Assoc Med Prof Clinic 017237 Medical Lecturer (No active employees) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryState Comptroller DiNapoli Releases School Audits
… were overstated by a total of almost 20 days, valued at $8,201, and two employees’ leave accrual balances were … purchased during the audit period to the New York State Education Department for approval for transportation state … unrestricted fund balance ranges from 6 percent to 8 percent of the ensuing years’ appropriations for the fiscal …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0The Increasing Threat of Identity Theft
… addition, fraudsters reportedly have attempted to leverage news of government stimulus payments by posing as someone … of scraped data,” April 8, 2021, available at https://news.linkedin.com/2021/april/an-update-from-linkedin ; and … scammers attempt to victimize Erie County DA,” The Buffalo News , March 11, 2021, available at …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftOpinion 94-12
… maintain and operate, with the lessee's own funds, a building on the vacant land, subject to applicable zoning, building code or other similar requirements. This is in reply … at its own expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… include the following fields at a minimum: Fund, Account (36121), PCBU, Project and Activity. This chartstring must …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXII.8.B Matching – XII. Expenditures
… OVERVIEW AND POLICIES Matching is an automated process in the Statewide Financial System (SFS) that compares a voucher to a purchase order referenced on the voucher. Where … will help to ensure vouchers are appropriate for payment. In addition, the Office of the State Comptroller approved the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… monthly voucher claim for every two-year period provided very limited assurance that contractors: routinely claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsSelected Aspects of Capital Program Project Management
… Transportation Authority (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a … to avoid recurrence. Require the CM office to verify the number and title of employees on site on a daily basis, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… for an annual audit of her records. Town of Guilderland – Golf Course Collections (Albany County) Collections at the golf course were properly accounted for and deposited timely …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not obtain quotes for $27,000 in tool and auto part purchases. The board also did not adopt a fleet … maintenance logs. City of Corning – Foreign Fire Insurance Funds (Steuben County) Auditors examined all 61 FFI …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… Authority (NYPA) has failed to install electric vehicle (EV) chargers where they are most needed by New York’s nearly … The state’s plan for increasing the number of public EV charging stations was meant to spur increased use of EVs, … public charging stations, 1.2% of the total and just one charger for every 2,639 electric cars. Nassau County has …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… decrease in the North Country (8.5%). For 18-year-old high school graduates in New York, over half, 56.7%, pursue higher education, more than 37.3% of high school graduates nationally. People aged 26 to 34 are …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesState Agencies Bulletin No. 1829.1
… Adoption 475 CSEA Hourly Dues 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 603 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2DiNapoli: Binghamton City School Finances Progressing
… City School District have helped to improve the district’s fiscal condition, according to an audit issued today by … to the school district, including central business office functions. During the audit period, July 2008 through … (3.7 percent) and other school districts within Broome County (5.2 percent). Last month, under DiNapoli’s fiscal …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, budget … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over Financial … Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1XI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… Vendor File and has a valid New York State Vendor ID. The Statewide Vendor File identifies a vendor by a New … on the SFS. (See Chapter X, Section 1- Guide to Vendor/Customer Management Overview of this Guide, for more … they must be registered in the Centralized Corporate Customer File and assigned a Customer ID. (See Chapter X, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsComptroller DiNapoli Releases Municipal Audits
… , Long Island Workforce Housing Act and the Syracuse Industrial Development Agency . “In today’s fiscal climate, … designating affordable workforce housing units. Syracuse Industrial Development Agency – Project Approval and … Long Island Workforce Housing Act and the Syracuse Industrial Development Agency …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0