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Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … 2,200 students. General fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital project, monitoring the project’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Suffern – Budget Review (B23-6-2)
… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… of several years due to errors in its billing system and may have exposed patients to unqualified and uncredentialed health care providers, according to three … problems with the Department of Health’s eMedNY system and other issues, hundreds of millions of dollars more in …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies regarding refund checks (i.e. checks issued from the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be easily identified by … The purpose of this section is to provide guidance to agencies regarding refund checks ie …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkState Agencies Bulletin No. 2312
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … on March 20, 2025 to update the Department Budget Table USA page to a read-only page which will prevent updates to … changes to the Fiscal Year 2024 Department Budget Table USA rows on or after March 20, 2025 until the April 9, 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … contract for these same services individually. Advantages: Control over the days and hours of collection improve safety, reduce noise, litter and pollution. Greater control over community's safety and attractiveness by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCost-Saving Ideas: Containing Employee Health Insurance Costs
CostSaving Ideas Containing Employee Health Insurance Costs
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsHomeless Outreach Program at the Metro-North Railroad
… Purpose To determine whether the Metro-North Railroad (Metro-North) has appropriate … shelters off Metro-North property. Our audit covered the period June 16, 2017 to September 30, 2018. Background … and an average of 298,300 customers daily – Metro-North is the second busiest commuter railroad in the United States. As …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 2415
… of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … on March 19, 2026, to update the Department Budget Table USA page to a read-only page which will prevent updates to … changes to the Fiscal Year 2025 Department Budget Table USA rows on or after March 19, 2026, until the April 8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionRichburg-Wirt Fire District – Board Oversight (2025M-73)
… board of fire commissioners (board) that is responsible for providing adequate oversight to ensure proper financial … The District’s average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $102,007. Audit … bidding for the purchase of an off-road utility vehicle (UTV) for approximately $28,000 as required, and as a result, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… of a fire district’s budget. The Board is responsible for establishing and approving all salaries and hourly wages … reader) to help ensure that they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Lawrence Union Free School … Town officials did not adequately manage network and local user accounts, develop and adopt a written IT … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up) … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. In a …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… to Albany for legislative business: an allowance for overnight stays in Albany (full per diem), which varied from … to $171 per day; an allowance for travel not requiring an overnight stay in Albany (partial per diem), which varied … than he claimed on a voucher, or had not stayed in Albany overnight. On May 7, 2015, in a related case investigated by …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsComptroller DiNapoli Releases State Audits
… were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be … about $60,000. Questionable expenses included the costs for special events, memberships and sponsorships. Central New … were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOpinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Oversight of New York State Forest Tax Programs
… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are … protection of the environmental benefits of the State’s forest resources. The audit covers properties that received … Conservation is adequately monitoring the 480480a private forest programs to ensure forest land is appropriately …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 2018
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the April 2022 … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2019-2023 Agreements … the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employees