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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) Officials are projecting operating deficits for the 2014 fiscal year totaling $269,904 in the general … in water fund. An operating surplus of $8,762 is projected for the recreation fund. The 2015 proposed budget contains …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1440
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2016 calendar year. Affected Employees All Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1440-2016-sefa-state-employees-federated-appeal-campaignState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … sufficient supporting documentation. These claims were for purchases at a local delicatessen and a repair shop and … Town of Kingsbury – Water Fees (Washington County) Except for minor discrepancies that were discussed with town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2086.1
… on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated … a state employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such … such employee’s net salary be deposited, on forms provided by the Comptroller, and duly filed in accordance with such …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for inpatient services on behalf of managed care recipients … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient. In turn, the MCOs are required to pay for the services their recipients require, including …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsDivision of Housing and Community Renewal Bulletin No. DH-131
… processing of the April 2023 and April 2024 DC 37 Retroactive 3% Salary Increases and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142City of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … schedule. Ensure that the potential water and sewer rate increases be authorized by the Common Council prior to the …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Moravia Central School District – Cafeteria Operations (2016M-4)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. … Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were $588,000. Key Findings … of money or implement adequate mitigating controls, which increases the risk of recording and depositing errors or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … of Commissioners. The District’s budgeted appropriations for 2016 were approximately $373,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Jamestown City School District – Financial Condition (2015M-120)
… Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately … schools with approximately 5,000 students and is governed by an elected seven-member Board of Education. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… Steuben County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan to reduce excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. … kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $25.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSUNY Bulletin No. SU-356
… bulletin is to provide agencies with the Process Change for SUNYs Voluntary 403b Savings Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTiconderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … that the Board adopted budgets that limited costs and tax increases. The Board balanced its budgets with appropriations … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 … inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomTown of Rutland – Water and Sewer Charges (2025M-30)
… Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 were not … totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not formally …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Division of Housing and Community Renewal Bulletin No. DH-94
… and Community Renewal of OSC’s automatic processing of the retroactive April 2016, April 2017 and April 2018 DC37 Salary Increases and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilHorseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. … schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138