Search
Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. … Virgil Fire District Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329CUNY Bulletin No. CU-276
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in … will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed below are the union, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … million in restricted funds that should have been returned to component districts. The Board has not adopted a written … fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and necessary purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly calculated and … procedures that designate specific responsibilities to the payroll department staff. Develop adequate monitoring procedures to verify that all payroll-related payments are accurate. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… the economy, affordable housing and essential services. I commend the mayor's bold plan of action for a city that … economic recovery, as my reports on city industries have shown. The challenges ahead include remote work, unequal … seeing profitability and bonuses decline, adding further to the city’s budgetary pressures. “The city’s economic …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressClarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … budgets which gave the impression the District would have operating deficits totaling $6.4 million when it had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash … weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer all the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… l Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board … for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… $1.9 million higher than the Village’s total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. … agreements; however, the District ultimately did not have to pay any retroactive salary increases from the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094State Agencies Bulletin No. 1974
… part-time, annual salaried employees are calculated based on the employee’s part-time percentage. The deduction amount … may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin No 1974 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… part-time, annual salaried employees are calculated based on the employee’s part-time percentage. The deduction amount … may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin No 1888 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel … Had the Village used State contract vendors, it could have saved approximately $1,100, or four percent on the fuel … purchases using fuel credit cards without receipts to document these transactions or identify the purchaser. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Baldwinsville Central School District , Chenango Valley Central School … district’s financial condition to ensure that the general fund’s unrestricted fund balance was within the statutory … to close projected budget gaps. However, there were operating surpluses in two of the three years reviewed. East …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of … of revenues, expenditures and the amount of fund balance to be used to fund operations. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… of a civil fraud lawsuit against Beth Israel Medical Center d/b/a Mount Sinai Beth Israel (“Beth Israel”), St. Luke’s-Roosevelt Hospital Center d/b/a Mount Sinai St. Luke’s and Mount Sinai Roosevelt …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyChart of Accounts
… Description of Report NHRP707 Weekly - Thursday Payroll Employee Expenditure Charge Register. Reflects use of … Chartfield values and valid combination strings to provide payroll expenditure data to agencies. This report replaced …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… Telehealth Services Among Medicaid and Child Health Plus Beneficiaries in New York The COVID-19 pandemic prompted many … across the country. The pandemic also spurred a change in how people sought and received medical care; rather than … as “the exchange of medical information from one site to another through electronic communication to improve a …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Upstate Transportation Authorities Suffer Revenue Plunge
… reducing revenues; however, these authorities reported that federal aid helped them weather pandemic deficits. If … collected by Erie County. For each authority, Figure 3 shows the percentage of revenue by source in the fiscal year that ended March 31, 2020 (FY 2020), before COVID-19 affected …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plunge