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Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations … Permit Requirements (Report 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles of rivers and …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… provides the most complete information the Office of the State Comptroller needs to audit the voucher and may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsSUNY Bulletin No. SU-289
… is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 New York State … rate is based on annual pensionable salary from two years prior*. *Total salary should include pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment voucher regardless of whether the grant … agency will allow an alternate award to be used, such as when a subsequent year's award has an overlapping period … instances where a Single Payment Voucher must be used to pay back the federal agency. By limiting these payments, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsCUNY Bulletin No. CU-691
… is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 CUNY employees … rate is based on annual pensionable salary from two years prior*. *Total salary should include pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Comptroller Thomas P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of … examined Rehabilitation Support Services Inc. (RSS) which, in 2014, claimed nearly $7.8 million in expenses to provide …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerState Comptroller DiNapoli Releases School District Audits
… have been refunded to school districts and overfunded two reserves totaling $1.9 million. Officials could not … $800,000, were needed or reasonable and did not adopt a written reserve fund policy. Ogdensburg City School … bidding threshold reviewed totaling $109,671 and two professional service contracts totaling $35,038, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… designated three villages in “significant fiscal stress,” two in “moderate fiscal stress,” and four as “susceptible to … were classified in “significant fiscal stress.” The two villages designated in “moderate fiscal stress” were: … (Sullivan County). “The number of local governments with a fiscal stress designation remains low following several …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since been … Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two employees were responsible for examining and allowing or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. Adopted budgets in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… policy. The Superintendent told us that she permitted two noninstructional employees to earn overtime while they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mFormer Fire Co. Treasurer Admits Stealing $24K
… involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Chautauqua County – Investments and Payroll (2016M-147)
… to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Village of Owego - Board Oversight and Financial Operations (2018M-101)
… firm (firm) was unable to complete its audits for the last two years. The Board hired another certified public … duties or provide sufficient oversight of their work. As a result, many of their duties were performed without Board …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Access-A-Ride Accident Claims (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Access-A-Ride Accident Claims ( … initially increased, but decreased between 2010 and 2012. In regards to the actions the Paratransit Division and … we found that for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followTrash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … three recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… (Finance) Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total account balances as shown on the Court Assets Tracking System and the … implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-follow