Search

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …

https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263

Town of Allen – Town Clerk Collections (2024M-120)

Determine whether the Town of Allen Town Town ClerkTax Collector Clerk properly recorded deposited remitted and reported collections

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

Border City Fire District – Board Oversight (2024M-137)

… – pdf] Audit Objective Determine whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … financial operations. As a result, the former District Fire Department Chief (Chief), who was also a Director of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 … nine-member Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, … payment. Ensure that an adequate, documented annual audit is completed by the audit committee. Prepare an annual budget. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … reconcile bank balances to book balances. Annual reports have not been filed with OSC for the past 3 years. The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

State Comptroller DiNapoli Releases School District Audits

… weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Broome – Purchasing and Justice Court (2014M-255)

… Purpose of Audit The purpose of our audit was to review the Town’s purchasing practices and the Justice … Town purposes. The Board did not require Department heads to keep complete records that would be used to determine the purpose of purchases. The Board did not …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

State Agencies Bulletin No. 344

… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … eligible to receive advance Earned Income Credit payments for 2003. Background Internal Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-credit

State Agencies Bulletin No. 283

… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue Regulations require employees eligible for advance payment of Earned Income Credit to file a new W-5 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-credit

State Agencies Bulletin No. 1881

… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime earnings limit for Tier 6 … (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems

DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules

… State Comptroller Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all … State Comptroller Thomas P DiNapoli released an audit today identifying school districts that are not meeting all …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rules

DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy

… report on the company’s plan to reduce greenhouse gas emissions, New York State Comptroller Thomas P. DiNapoli … they prepare for future regulations that reduce greenhouse gas emissions.” The shareholder resolution called on the … actions the Company could take to reduce its greenhouse gas emission in connection with President Obama’s goal of an …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergy

V.3.E Programs – V. Chart of Accounts (COA) Governance

… and a comprehensive listing of common statewide concepts, can be found in the COA Handbook on the SFS Program website. … (GAAP) basis Program groupings (RPT_SW_PRGM). Both trees can be found on the SFS Program website and are organized as … to the Major Program value. Multiple budgetary programs can roll up to the same Major Program value. OSC is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programs

Comptroller DiNapoli Releases State Audits

… New York City Transit Paratransit Division - Access-A-Ride Accident Claims (2012-S-12) Federal law requires the MTA to … or less are not all reported as required. Similarly, car service providers did not report accidents as required …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-audits

DiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money

… vendor, as it should have. Finally, auditors compared the prices the DDSO paid Home Supply to prices offered for the same or similar items available from … state centralized vendor, and another retailer. The prices the DDSO paid Home Supply were well above what the …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-money

CUNY Bulletin No. CU-805

… Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-805-city-university-new-york-cuny-health-benefits-buy-out

Oversight of Complaint Activity

… Purpose To determine whether the Public Service Commission consistently applies State laws, rules, … 1, 2012 through August 19, 2016. Background The Public Service Commission (Commission) regulates almost 2,000 … in revenue in fiscal year 2015-16. Pursuant to Public Service Law (Law) Sections 65 and 66, the Commission has the …

https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activity

Medicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician

… Purpose To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed … January 1, 2007 through December 31, 2011. Background Dr. Riaz Ahmad is a physician located in New York City who … To determine if Dr Riaz Ahmad complied with Medicaid policies and whether Dr …

https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertaining