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Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $64.6 million. Key Findings The District has needed to borrow several million dollars throughout the audit period … resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Copenhagen Central School District – Financial Condition (2016M-142)
… Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… evaluation allowed the district to find a new insurance carrier that was less expensive and which offered employees … auditors compared the district’s former health insurance carrier’s rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsDiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Her actions were exposed during the Comptroller’s review of Springport’s monthly retirement reports. When DiNapoli’s … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsAbout Offering a Retirement Plan – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-offering-retirement-planRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… 5, 2016. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of approximately 350. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… be obtained by subpoena. In accordance with New York State Civil Practice Law and Rules Section 2307, a Subpoena Duces … by a Judge of the Court in which the action is placed on trial. NYSLRS will reject an attorney-issued subpoena . …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… and only their portion will be reduced by the PLS election. The ex-spouse’s share will be calculated as if no … share to avoid reductions resulting from the member’s PLS election. If the DRO was approved before April 1, 2008, does not address the PLS and the ex-spouse …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… hybrid journal entries should not go between governmental funds: General Fund, Capital Funds, Special Revenue (General and Federal) and Debt Service Funds. When one agency incurs an expense for another agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed … expenses are reimbursed via payroll. Tuition reimbursement to a State employee will be processed by the Governor’s … voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewXII.4.A Vendor Requests for Payment – XII. Expenditures
… to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not paid any part of the claim, and (iii) the balance stated on the claim is actually … to the Office of the State Comptroller OSC with each claim stating i the claim is just true and correct ii the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… economic recovery and sound fiscal management will play in enabling long-term budget balance for the city. Fueled by … personal income taxes ($14.9 billion) and corporate taxes in FY 2021, in addition to federal aid, the adopted budget takes … economic recovery and sound fiscal management will play in enabling longterm budget balance for the city …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetVillage of Lewiston – Purchasing (2013M-45)
… Key Findings We tested 36 claims totaling $214,207 made from June 1, 2011, to December 31, 2012, for compliance with …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we identified 24 applicants …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followContract Advisory No. 12
… Value Definitions can be found on the SFS Secure site. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Comptroller DiNapoli Releases Municipal Audits
… 1, 2018 and $17,068 as of December 4, 2019. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Danby – Audit Follow-Up (2022M-8-F)
… of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for collecting and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-f