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NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… on the Environmental Protection Agency (EPA) to halt the Trump administration's repeal of the Clean Power Plan, an … destabilizing impacts of climate change." In October, the Trump administration announced its intention to roll back the … calling on the Environmental Protection Agency to halt the Trump administrations repeal of the Clean Power Plan …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerOpinion 92-42
… is paid to the town under a contract (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp No. 85-37, p 51; 1983 Opns St Comp No. 83-103, p 127; 29 Opns St Comp, 1973, p 122). It is not an improper use …
https://www.osc.ny.gov/legal-opinions/opinion-92-42IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the US HHS due … agency might consider an award closed, the award may not have been closed out by the awarding agency in the applicable … be paid to the federal government until the related funds have been posted in SFS. In the case of an audit …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsOversight of the Home Delivered Meals Program
… those that are actually delivered. In addition, clients can make voluntary contributions to the providers for the … once every 2 months to check on their welfare. Clients can submit meal delivery complaints (e.g., poor meal quality, … in a procurement portal, PASSPort. This information can be used during procurements to help DFTA award contracts. …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programSelected Aspects of Capital Program Project Management
… Objectives To determine if Metropolitan Transportation Authority (MTA) – … process that its employees and contractors are required to follow; and whether that process was followed and was … successful in managing scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementSUNY Bulletin No. SU-337
… Purpose The purpose of this bulletin is to describe the new Time Entry Earnings Codes created to systematically adjust overtime earnings for State … overtime. In the past, manual calculations were required to include these earnings in the total amount of overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … did not ensure that pre-numbered receipts were issued for funds received for the driver’s education program or that the funds were …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … appropriate, accurate and approved. Village of Argyle – Water Billings and Collections (Washington County) Officials did not provide adequate oversight of water billing and collections. As a result, delinquent …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-108
… side letters provide for retroactive payments of the Senior Officer Series Differential for eligible employees in … Provisions Legislation provides for the establishment of a Senior Officer Series Differential for eligible employees to … the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-108-retroactive-senior-officer-series-differential-eligibleHenderson Fire District – Financial Activities (2025M-67)
… audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. … and approving claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The … the Treasurer’s financial activities and conducting an annual audit of the Treasurer’s financial records impacted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… operations? Audit Period January 1, 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to … in the other four reports by amounts ranging between $26 and $565.Also, the Board received one budget status report during the audit period in December …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Adirondack Central School District – Financial Condition (2016M-184)
… declining fund balance and to guide the use of the reserve funds. Key Recommendations Carefully consider the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. Background The Forestville … appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andState Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per … December 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planNorth Shore Central School District – Fuel Inventory (2017M-89)
… to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $99.5 … book inventory and reconcile it to the physical inventory for each type of fuel. Since employees did not record the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsTown of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal … Periodically review the work of the bookkeeper to ensure that financial activity is accounted for completely … prepares a monthly accountability analysis of Court assets to liabilities. Contact the Justice Court Fund for guidance …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Lebanon – Justice Court (2013M-247)
Town of Lebanon Justice Court 2013M247
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157