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State Comptroller DiNapoli Releases Audits
… its oversight responsibilities related to the application for and supervision of BitLicenses. Specifically, DFS did not … The Department of Health (DOH) is responsible for governing and regulating the business and practice of … York State. DOH’s Bureau of Vital Records is responsible for administering the Electronic Death Registration System …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsSocial Security Adjustment – Article 14 Benefits
… pension will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you … actually collecting a benefit from Social Security. The primary Social Security benefit is the part of your Social … employer for which you received retirement credit. The primary Social Security benefit may not be the same as your …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentChenango County – Departmental Cash Receipts (2015M-21)
Chenango County Departmental Cash Receipts 2015M21
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… July 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The District, which operates six schools with approximately 3,800 … Long Beach City School District Controls Over Cash Receipts 2016M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Gananda Central School District – Financial Condition (2014M-62)
… the District’s financial condition for the period July 1, 2012 through January 8, 2014. Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
Village of North Syracuse Claims Audit 2014M131
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Town of Princetown – Claims Auditing (2015M-50)
… October 31, 2014. Background The Town of Princetown is located in Schenectady County and has a population of approximately 2,115. The Town is governed by … the Boards claims audit process for the period January 1 2013 through October 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Town of Waterford – Claims Auditing (2016M-154)
… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Opinion 92-56
… his respective office or position provided by the town and county officers training school of the state of New York, or … Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; County of Onondaga v New York State Public Employment … employees and reimbursement of transportation expenses ( County of Onondaga v New York State Public Employment …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR … fund and highway fund appropriations in fiscal year 2024 to provide essential services to the public, such as … not: Perform monthly bank reconciliations or report the results to the Board, which undermined its responsibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Hempstead Local Development Corporation – Fund Balance … to benefit the town is not in the public’s best interest. Laurens Fire District – Financial Activities (Otsego County) …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 856
… D40 or DH4 Hours Enter the number of hours to be paid Payroll Register and Employee Paycheck/Advice The Earnings Code D40 o r DH4 will appear on the payroll register. The Earnings Code description will appear … Questions about this bulletin may be e-mailed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outAbout this Report – 2023 Financial Condition Report
… and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAbout this Report – 2022 Financial Condition Report
… and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 … about the amount being billed for debt service and repairs and requested an update of the terms of the original … Properly and accurately bill Parks for sewer services as provided for in the 1970 contract and consult …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162City of Troy – Financial Condition (2015M-185)
… May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. … Key Findings Adopted budget for the general fund relied on appropriating significant amounts of reserves to finance … 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359