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Town of Pleasant Valley – Financial Management (2024M-158)
… and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund … plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records … Determine whether the Village of Copenhagen Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15CUNY Bulletin No. CU-656
… Determination has been entered and filed on December 14, 2017 between the Comptroller of the City of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsMinimum Qualifications - Auditors
… its auditing programs. To begin a career with the New York State Comptroller’s Office as a State Program Examiner Trainee , Auditor (Municipal) Trainee … and conditions of employment without discrimination based on race, color, sex (including gender identity or …
https://www.osc.ny.gov/jobs/qualifications-auditorsState Comptroller DiNapoli Releases State Audits
… Preferred Source Contracting (2014-S-77) Although SED is responsible for monitoring the New York State Industries … it has provided only minimal oversight. As such, there is little assurance that NYSID is awarding contracts in a manner that best meets the purpose …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsHughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201State Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal … completed audits of Town of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Corinth Central … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-626
… (Institution), paychecks dated 09/27/2018. Rate increase is effective 09/17/2018. Agency Actions Reporting the Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsOffice of Operations: 2025 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2025 Virtual Fall Conference. By attending any … WHEN October 6 - October 10 REGISTRATION No registration is required. WHO SHOULD ATTEND This conference is intended … The purpose of this bulletin is to inform agencies of the …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceOpinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to municipalities within county the …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant property … be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic … Municipal Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient steps to control the Medicaid costs of recipients diagnosed with … To determine whether the Department of Health took sufficient …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… asset in its intended location and condition for use (i.e., freight and transportation charges, site preparation … policies Cost of real estate surveys Cost of an option when it is exercised Special paving assessments Cost of … The costs of normal repairs and maintenance that do not add to the value or extend the lives of assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1988
State Agencies Bulletin No 1988
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1889
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … seasonal and other non-statutory positions to $14.00 for State employees whose job location is within the counties of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… of statements comprised of both government-wide and fund financial statements and notes to the financial … units. In addition, information is provided for each major fund of the governmental and proprietary fund types and fiduciary funds. Required supplementary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From … notified the member was disenrolled ($1.1 million). State Board of Elections (BOE): Use of Federal Funding for Election … for staff time and travel. DOH did not complete all license actions within its 1-year benchmark. For example, as …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that … the award. SINGLE PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasury