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Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development … Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used … Reduce the amount of surplus fund balance by continuing to appropriate fund balance and establishing and funding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Victor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62State Agencies Bulletin No. 1853
… employee’s Job Data page is 2222. Inc Code not in Anniv Dt range – the increment code on the employee’s Job Data page … Code Invalid Inc Code Req Review Inc Code not in Anniv Dt range Sal Below Hiring Rate Sal At or Above Job Rate See …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1825
… Schedule (BUs 01 and 21), 2015 Salary Schedule (BUs 61 and 91), or 2014 Salary Schedule (BU31). Chapter 24 of the Laws … (BUs 01 and 21), 04/01/2015 Salary Schedule ( BUs 61 and 91) or the 04/01/2014 Salary Schedule (BU31) are eligible for … (BUs 01 and 21), 04/01/2015 Salary Schedule (BUs 61 and 91), or 04/01/2014 Salary Schedule (BU31). Increment Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-47
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in … State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in paychecks dated May 26, 2010. … OSCs automatic processing and to provide instructions for agency processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… From 2004 to 2016, Bottini Fuel improperly retained customer overpayments and duplicative payments for heating … for heating oil; instead, the company swept excess customer balances out of customer accounts and used them to … General's Office. The Attorney General's Office will contact all defrauded customers to distribute the restitution …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actImplementation of the Dignity for All Students Act
… one assistant principal stated that incidents were only entered if a physical fight took place, while another stated that an incident should only be reported if the action was repetitive. The Discipline …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actEnglish Language Learners Programs
… ELLs and are required to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more … nine (78%) school districts we visited that required BE programs did not have a program or an exemption from BE … education; however, 5,632 (77%) students did not have programs available in their home languages and/or grade …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsState Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 99-2
… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS AND HIGHWAYS -- Improvements (construction performed by municipal employees as exception to …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… items of expense of the district which shall be charged only against the zone(s), or the other respects in which the … that if the fire protection district is to be dissolved only upon termination of current fire protection contracts, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments … claims for services on behalf of the New York State Dental Insurance Program. To prevent duplicate payment of services, … processing system, had third-party health insurance drug coverage. The follow-up found that, of the initial report’s …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsDivision of Housing and Community Renewal Bulletin No. DH-62
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing of the October 2013 Performance Advances and provide … To inform the Division of Homes and Community Renewal of OSCs automatic processing of the October 2013 Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceOpinion 99-5
… an improvement in library services (26 Opns St Comp, 1972, p 62). The amount paid under the contract, as required … this Office's opinions rendered prior to 28 Opns St Comp, 1972, p 62, supra , concluded that the authority to contract … also supports this conclusion. Chapter 364 of the Laws of 1972 further amended section 256 to specifically authorize …
https://www.osc.ny.gov/legal-opinions/opinion-99-5VI.1.A Budgetary Chartstrings – VI. Budgets
… Business Unit, Department, Program, Fund, Account and Budget Reference. Example of a chartfield string from a … defined for each entity that maintains and reports on its own transactional data. A BU is a required configuration item … Generally, each agency as defined by law has its own BU. However, the majority of the Public Benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry … Town of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , … Town of Berkshire Bethlehem Public Library Town of Cherry …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1245
… the reason the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE Position and Job … the reason the employee’s record was not updated: NYS Position Has Both Equated Grade and NTE Position and Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1245-april-2013-civil-service-employees-association-csea-performanceCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-f