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Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain … for the ongoing capital project, monitoring the project’s progress has been hampered by the lack of available … reasonable estimates for expenditures and use of fund balance in the annual District budget. Even though the amount …
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)
… the past few years and has not adopted a fund balance policy establishing the level of unrestricted fund balance to … operational plan. The Board did not use proceeds from the insurance reserve for authorized purposes and did not budget … Key Recommendations Develop and adopt a fund balance policy that establishes an adequate amount of unrestricted …
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)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board … thresholds or information required to be obtained, such as verbal or written quotes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over District financial operations for the … and Treasurer assign financial duties so that one person does not have custody, recordkeeping responsibilities, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsState Police Bulletin No. SP-197
… Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… Securities industry profits in 2018 were 11 percent higher than the previous year, but the average bonus paid to industry employees in New York City declined by almost 17 percent to $153,700, according to an estimate released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fellDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionState Comptroller DiNapoli Releases Municipal Audits
… The treasurer withdrew $51,228 from the company's bank account and made $4,100 unauthorized credit card …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2312
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of … to the position pools in PayServ. Affected Employees: All employee records will be affected, excluding SUNY (except … paychecks dated April 9, 2025. Eligibility Criteria: All employees paid through PayServ, excluding SUNY (except …
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
… by contract with a private company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your … to use, should also consult with its legal counsel, as appropriate. Examine municipal garbage collection Local …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain … costs without cutting current benefit levels. Review the practices below and determine whether they can achieve … coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsHomeless Outreach Program at the Metro-North Railroad
… Terminal) distributed in seven counties in New York State (Bronx, Dutchess, New York [Manhattan], Orange, Putnam, … of Interest Homeless Shelters and Homelessness in New York State – An Overview, Exclusive of New York City ( 2016-D-3 ) …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 2415
… To correctly calculate the charges for the split payroll for Fiscal Year Ending 2025-26 and the Fiscal Year Beginning 2026-27, the PayServ position pool chart of accounts must be … charges to be used for the following Fiscal Year End payroll allocation percentages are outlined in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): Selected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did not meet certain program …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… a procurement policy and a code of ethics. Use reserve funds in a transparent manner and could not support that …
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)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … reconciling time records before processing payroll enabled three ALS employees to overlap their shifts at the District … Amagansett Fire District (AFD). Consequently, these three individuals were overpaid $696 for 29 instances 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 Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … from 2011 through June 2016 remained outstanding. Based on the town's average dismissal rate and average fines for … and 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits