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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… should prepare and maintain complete and accurate records, including preparing monthly bank reconciliations. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… a district corporation of the State, distinct and separate from the Town of Fallsburg and located in Sullivan County. The Board of Fire Commissioners consists … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … operating effectively. However, the town does not maintain records of leave accruals for employees and has no way of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsOpinion 88-36
… county to purchase on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute … from ever being made responsible for the acts of a sheriff does not preclude a county from providing a defense or from … was held personally liable for public tax moneys lost when the bank in which the moneys were deposited failed ( …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Controls Over and Revenues From .nyc Generic Top-Level Domains
… To determine whether the New York City Department of Information Technology & Telecommunications (DoITT) has … the Program A top-level domain (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March … fees, advertising sales, and other promotions. The mission of the .nyc gTLD program is to improve global visibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 846
… 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. … OSC has created a file of employees with taxable wages for 2008 and compared that information with SSA records using … information: Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/846-verification-employee-social-security-numbers-and-names-2008-w-2DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… consume more than 30% of their household income, with 1 in 5 households experiencing a severe cost burden of more … Comptroller Thomas P. DiNapoli. This is the third report in the State Comptroller’s “New Yorkers in Need” series. Previous reports focused on poverty and food …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestState Comptroller DiNapoli Releases School Audits
… for payment. Sullivan West Central School District – Lead Testing and Reporting (Sullivan County) District … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by … of their potable water outlet sampling on the district’s website. Island Trees Union Free School District – …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … a change in eligibility criteria for Performance Awards/Longevity Payments (Longevity Service Payment) for all … the same distribution will be applied. Undeliverable Checks: When a valid payroll check is undeliverable due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… seven villages and three cities in New York in some level of fiscal stress in 2018. DiNapoli evaluated all … “Our indicators show fiscal stress remains relatively low among New York's villages, while some cities continue to … seven villages and three cities in New York in some level of fiscal stress in 2018 …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Developmental Disabilities Institute, Inc. (DDI) on its … Suffolk County-based not-for-profit organization approved by SED to provide preschool special education services to … and 1:1 Aides. Payments for the services provided by these programs are based on fixed fees. In addition, DDI …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, covering a comprehensive range of services for about … Department of Civil Service (Civil Service) administers NYSHIP. In carrying out its responsibilities, Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesComptroller DiNapoli Releases School Audits
… expenditures by more than $12 million. District officials do not prepare cash flow statements and therefore cannot … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli: Fiscal Stress Remains Low Among Villages
… In January, DiNapoli released fiscal stress scores for school districts. In September, his office will release … were developed with direct input from local government and school district officials. The changes provide local officials with …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted … governments across New York State. Some local governments have seen little to no impact on their financial operations, … sewer districts. When adopting the budget, officials did not identify the specific appropriations in each department …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11DiNapoli: 33 School Districts Reported in Fiscal Stress
… were 33 school districts designated in fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … of six financial indicators to create an overall stress score. The fiscal stress score determines if a district is in …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2297
… Purpose: The purpose of this bulletin is to provide agencies with instructions for submitting the January 1, 2025, Salary Increases for … income taxes, and will be included on the employee’s W-2. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2297-january-1-2025-salary-increases-executive-law-section-169-commissionersConesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42