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Germantown Central School District – Financial Management (2013M-230)
… if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. Include the funding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230New York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… percent in support of the Fund’s request that ExxonMobil do more to address climate change. "This is an unprecedented … percent in support of the Funds request that ExxonMobil do more to address climate change …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingLong Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… eight recorded cash and check collections totaling $161 were deposited in the bank and whether cash collections … balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an annual audit of the Clerk’s records, … that, if implemented, will help the Clerk and Board improve collection records, procedures and oversight. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19North Greenbush Common School District – Budgeting (2016M-112)
… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … North Greenbush Common School District Budgeting 2016M112 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Waverly Central School District – Financial Condition (2013M-148)
… condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability were not completed. Student … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Comptroller DiNapoli Releases Municipal Audits
… Controls Over Claims Processing (Jefferson County) All vouchers tested had proper board approval and adequate …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Albany City School District – Separation Payments and Information Technology (2012M-251)
… Audit The purpose of our audit was to examine the District’s calculation of separation payments and information … the District has not tested the plan to ensure that it can be implemented in emergency situations and that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property … every five years. There are four tax classes for property in New York City: Class 1 covers one- to three-unit … and industrial properties and properties not included in the previous tax classes. The tax classification …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followXII.5.K Federally Reportable Payments – XII. Expenditures
… This section provides Business Units with guidance on how to determine the federal reportability of payments as well as how to process payments subject to federal reporting, … of nontaxable physical injury payments. For information on how to process reportable and non-reportable transactions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the … To determine whether NY State of Health NYSOH New Yorks online health plan marketplace …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be … retirement benefit would be permanently reduced by an outstanding loan balance at retirement. The approximate …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… New York's agriculture industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, … in revenue, with 15 products – including milk, cottage cheese, apples, grapes and snap beans – among the top five … Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmTravel Advisory No. 5
… Subject: Section XIII.3 – Record Retention – Travel and Expense was updated. Guidance: The Office of the … updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) … are now required to retain documentation supporting Travel and Expense transactions for six years. Online …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. … Specifically, the law requires certain information to be filed with the Office of the Attorney General, the … at your school district/BOCES, you may log in to the New York State Education Department Application …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053State Agencies Bulletin No. 2128
… of the new NYS-Ride pre-tax parking deduction code, 511. Affected Employees Employees represented by eligible … benefit month. OSC Actions OSC will automatically process 511 deductions per the input files submitted by the NYS-Ride … agencies of the new NYSRide pretax parking deduction code 511 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking