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Town of East Hampton - Budget Review (B21-7-11)
… General Part Town, Highway, Solid Waste/Recycling and Airport) as a cushion against unforeseen events. However, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11User Access Controls Over Selected System Applications (Follow-Up)
… it serves through teaching, research, and patient care. Upstate, the only academic medical center in Central … colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University … clinics and other centers. To facilitate its clinical care, education, research activities, and communication, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followUniversity at Buffalo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesTown of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363DiNapoli: Local Sales Tax Collections Grew by 14% in October
… Local sales tax collections in New York state increased by 14.1% in October compared to … million compared to the same time last year. “October’s sales tax collections saw the strongest monthly … Local sales tax collections in New York state increased by 141 in October compared to the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberHadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Board adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188State Agencies Bulletin No. 2048
… provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year … that remain uncashed as of April 2023 will be stopped and the funds will be remitted to the New York State Office … for payroll checks issued between January 1, 2021 and December 31, 2021. Eligibility Criteria Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksDelaware County – Court and Trust Funds (2022-C&T-2)
The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through March 24 2022
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… is located in I.5 OSC Bureau Contact Information . Guide to Financial Operations REV. 09/27/2024 … This Guide to Financial Operations was first issued in 2011 to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is … and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were … Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses (compare …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… completed the initial scoring for all local governments and school districts in New York. “Since implementing the … the fiscal condition of nearly 2,300 municipalities and school districts across the state,” said DiNapoli. “This … information has been well received by local officials and taxpayers and it’s clear that we have created a tool that …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations. … The Board did not establish adequate long-term capital and financial plans and did not provide adequate oversight … Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Steuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4State Agencies Bulletin No. 2296
… State Deferred Compensation Plan for the calendar year 2025 Background: Pursuant to IRS IR-2024-285, released on … for employees aged 50 and over remains at $7,500 for 2025 for a combined maximum contribution limit of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal government agency, or other … government promptly or contest the billing. If a notice of unpaid debt is received by a state agency, the notice will … Immediately upon receipt of an invoice for goods or services provided by a federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesLong Beach City School District – Financial Management (2023M-147)
… report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education … Determine whether the Long Beach City School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Caledonia-Mumford Central School District – Financial Management (2024M-101)
… the Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … the CaledoniaMumford Central School District District Board of Education Board and District officials effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The audit covered the period from January … manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The former … properly deposit, record, report or disburse Village funds and misappropriated more than $1.1 million in Village funds … to fulfill its fiscal responsibilities, provide oversight and segregate the duties of the former Clerk-Treasurer (see …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19