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Rensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in … stated that unused annual vacation time for the respective school year will be deemed forfeited. Key Recommendations … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Village of Monticello – Board Oversight (2016M-337)
… The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… maintenance of the financial records and reports for the period June 1, 2015 through August 5, 2016. … five-member Board of Trustees. Budgeted appropriations for the general, water and sewer funds for the 2016-17 fiscal year totaled approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … estimates for expenditures and use of fund balance in the annual District budget. Even though the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDeRuyter Central School District – Financial Condition (2015M-119)
… is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; and the Town of Fabius in Onondaga County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2State Police Bulletin No. SP-197
… Agreement between New York State and NYSPIA, provides for retroactive General Salary increases and increases to … other payments effective April 1, 2018 and April 1, 2019 for Investigators, Senior Investigators and Investigative … 2.00% Salary Increase rounded to the nearest dollar for employees in Bargaining Unit 62 for all unit members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… The state Department of Health (DOH) allowed more than $1.5 billion in improper … DiNapoli said. “By not fixing problems with the Department of Health’s eMedNY system and other issues, hundreds of … The state Department of Health allowed more than $15 billion in improper Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionState Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be updated to reflect the 2025-26 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCost-Saving Ideas: Evaluating Solid Waste Collection Options
… by limiting the number of garbage trucks on its roads. Less traffic from garbage trucks may increase the … accordance with the General Municipal Law. Resources The New York State Department of Environmental Conservation … about solid waste composition and characterization in New York State. See our Local Government Management Guides …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCost-Saving Ideas: Containing Employee Health Insurance Costs
… a governing board to oversee the plan and obtaining a certificate of authority from the Superintendent of Insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsHomeless Outreach Program at the Metro-North Railroad
… property. Our audit covered the period June 16, 2017 to September 30, 2018. Background With an annual ridership of … in New York State – An Overview, Exclusive of New York City ( 2016-D-3 ) Metropolitan Transportation Authority - … Long Island Rail Road: Management of Unexpected Delays and Events During Winter 2017-18 ( 2017-S-37 ) …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 2415
… Fiscal Year Ending 2025-26 and the Fiscal Year Beginning 2026-27, the PayServ position pool chart of accounts must be updated to reflect the 2026-27 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 2, 2026, and Administration paychecks dated April 8, 2026. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2415-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionRichburg-Wirt Fire District – Board Oversight (2025M-73)
… of financial operations? Audit Period January 1, 2023 – April 29, 2025 We extended the audit period through October 6, 2025, to review fiscal training records. Understanding the Audit Area Fire districts … average annual budgeted appropriations for the 2023, 2024 and 2025 fiscal years was $102,007. Audit Summary The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… of Fire Commissioners (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? … of a collective bargaining agreement. The District’s 13 ALS employees use a combination of sign-in sheets and a … all the time worked. In 2023, the District’s payroll for ALS employees totaled $328,847, which was 64 percent of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up) … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. In a …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1828.1
… agencies of OSC’s automatic processing of the April 2020 Arbitration Eligible (BU01) and Non-Arbitration Eligible (BU21) Retroactive Salary Increase, April 2021 Arbitration Eligible (BU01) Retroactive Salary Increase, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-non