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Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Herkimer County – Court and Trust Funds (2023-C&T-2)
… for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a … Treasurer did not file an annual report for activity in 2021. The County’s depository (bank used to hold court and … account for court and trust funds for the period January 1 2021 through September 22 2023 …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Opinion 88-27
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations … Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The Supervisor did not periodically …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Saranac Central School District – Payroll (2015M-298)
… School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District … The Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements processes for the period January 1, 2013 … of the ensuing year’s budget. These fund balances are excessive. The Board did not audit any claims from the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Putnam County – Court and Trust Funds (2024-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Medicaid Program – Optimizing Medicaid Drug Rebates
… accounted for $86.4 million (of the $95.1 million) in unclaimed rebates. The Department did not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesOpinion 89-49
… an administrator c.t.a. or d.b.n., or a successor executor as substitute for a previously named fiduciary, a fee is … in proceedings for the appointment of these fiduciaries as successors. Other courts do not, reasoning that such … the appointment of an administrator d.b.n. ("administrator de bonis non") when the office of administrator becomes …
https://www.osc.ny.gov/legal-opinions/opinion-89-49CUNY Bulletin No. CU-471
… Council 37, Teamsters - Local 237 and SEIU - Local 300 Effective Date(s) Employees as identified below who are … Council 37, Teamsters - Local 237 and SEIU - Local 300. Employees represented by District Council 37 in … SW, SX, SZ, TS, TT. Employees represented by SEIU - Local 300 in Bargaining Unit S6. Note : The Zip code criteria is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-471-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits … spending a Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through … located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of … maintain financial stability. The District has used fund balance to help finance operations for each of the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Monticello Central School District - Fund Balance Management (2020M-2)
… surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Lyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Ellenville Central School District – Financial Condition (2015M-330)
… The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan … which overestimated expenditures by more than $11 million during the audit period. During the audit period, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the … The Elmont Union Free School District is located in the Town of Hempstead in Nassau County. The District, … of unrestricted fund balance that is not needed and not used to fund District operations. … Elmont Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82State Agencies Bulletin No. 1110
… available at the close of Pay Period 26 for fiscal year 2010-11. Fields on the report include EmplID, Employee … Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. Note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employees