Search
State Comptroller DiNapoli Releases Municipal & School Audits
… the chief or ensure the treasurer received, accounted for and dispersed all district money. Border City Hose … a result, company money was not always properly accounted for, and a director, who was also the Border City Fire … Fire Department chief, inappropriately used company funds for his personal benefit. Henderson Fire District – Financial …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1843
… Purpose The purpose of this bulletin is to inform agencies of the new naming convention associated with … and new queries. If there are any issues with the queries inform your Query Liaison. For easier agency access, the … The purpose of this bulletin is to inform agencies of the new naming convention associated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryOpinion 94-28
… with advance planning to study feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, … of the feasibility of providing comprehensive, county-wide wastewater treatment. Presently, there exists only one sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… 2014. Background The Department of Economic Development’s (DED) Division of Minority and Women’s Business Development … an updated directory of certified MWBEs. As of April 2014, DED had certified 7,919 unique businesses as MWBEs. Some … ineligible firms could be certified as MWBEs. In 2013, DED implemented a fully integrated online certification …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… Objective To determine the extent of implementation of the 14 recommendations included in our initial audit … statement, the MTA preserves and enhances the quality of life and economic health of the New York metropolitan … To determine the extent of implementation of the 14 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Fund (EPF) Created in 1993, the EPF: Provides an ongoing source of primarily pay-as-you-go funding to address the … of environmental programs, such as State and municipal open space conservation; municipal and agricultural nonpoint … was supported by a 31.8 percent increase in Capital Project spending. The Enacted Budget for SFY 2023-24 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Audits
… and Disability Assistance – Controls Over the Empire State Supportive Housing Initiative (2022-S-34) The Empire State Supportive Housing Initiative’s …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Improper Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid … must open a bank account to deposit all rent receipts and other miscellaneous operating income and use this account to … networks by contracting with physicians, hospitals, and other providers to provide medical care to their members. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsVoluntary Compliance Program
… of Unclaimed Funds. Companies who have not been contacted about an Audit of Unclaimed Funds by NYS. Some exceptions can be made to previous reporters on a case by case basis, such as … records to identify all unclaimed funds and rightful owner information. The reach back period is 10 years plus …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programState Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately track and inventory IT equipment. They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or maintain a complete and accurate IT equipment inventory or perform an annual …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2006-7
… bidding requirements of General Municipal Law §103 ( cf . French v Board of Education of Three Village Central School … threshold in General Municipal Law §103. The services at issue here, however, ambulance services, have been held to be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7XVI.3.A Financial Statements – XVI. Financial Reporting
… have different objectives and use the financial statements for different purposes. Some examples of these users include … is necessary. The minimum financial reporting requirements for general purpose governments include the: Management’s … and between final budget amounts and actual budget results for the general fund; A description of significant capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsXVI.4.B Tax Revenues – XVI. Financial Reporting
… Car Sharing Tax Medical Marihuana Tax Opioid Excise Tax Auto Rental Tax Hotel/Motel Tax Beverage Container Tax Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 2443
… time worked. Effective Dates: The new process for tracking and reporting accrual usage is effective for … work overtime: Earnings Code Description ATT Accrual Time Tracking OSC will use the hours reported via Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2443-newly-created-process-report-accruals-charged-when-employee-worksTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Green Tech High Charter School – Payroll (2023M-157)
… Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or … hourly employees we reviewed. Could not support approvals for miscellaneous payments totaling $16,706 made to seven … forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Muttontown - Board Oversight (2018M-251)
… periodically seek competition for those services. Comply with New York State Village Law, Section 5-506 (Village Law) … required by law. Village officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… complete report - pdf] Audit Objective Determine whether transfer station and compost facility cash receipts were … Determine whether transfer station and compost facility cash receipts were …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityHadley-Luzerne Central School District - Financial Management (2018M-103)
… plan for reserves is prepared and submitted in accordance with District policy. Officials generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Sachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 … Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151