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Wallkill Central School District – Claims Auditing (2023M-52)
… [read complete report – pdf] Audit Objective Determine whether the Wallkill Central School … Key Recommendations Conduct a thorough and deliberate audit of all claims to ensure that they contain sufficient … audit wallkill school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Orleans County – Department of Social Services (2012M-222)
… processes Supplemental Nutrition Assistance Program (SNAP) applications accurately and in a timely manner. … duplicate payments. Ensure that the process for obtaining SNAP application/recertification documentation is consistent …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly … January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population … Town of Lebanon Justice Court 2013M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247State Agencies Bulletin No. 1130
… values in that table each week. To ensure that the payroll charge transaction will be accepted by SFS, all Position … Account Codes created based on the file provided by SFS. At the end of each payroll cycle, PayServ will create a Payroll Earnings Charge file for submission to SFS. The file contains an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalState Agencies Bulletin No. 2049
… Work schedule for CAL teachers Restoration of health insurance for Contract Pay teachers General Deductions for … paid over the school year will be paid based on the actual number of days (excluding pass days) within the teacher’s … for a CAL teacher must be YYYYYYY. Restoration of Health Insurance for Contract Pay Teachers The Department of Civil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2007
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … code of 1976-2017, who meet the eligibility criteria are affected: Administrative Services BU02 Operational … in a BU02, BU03, BU04 or BU47 position on 03/31/2022; and Has a Comp Rate Code of ANN or BIW (only if the employee is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumCounty Medicaid Costs
… last decade from $1.1 billion in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during … expenditures and 40.2 percent of property tax levy. By 2003, county Medicaid expenditures accounted for 19.1 percent … tax growth rate of 2.5 percent experienced from 1993 to 2003. This magnitude of property tax levy increase would …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. … $405,000. Key Findings For cash collections that are not recorded in the circulation system, the Library does …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304State Agencies Bulletin No. 1852.1
… Local and Social Security/Medicare taxes will be withheld at the Aggregate method. Employees whose Job status changed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedRichburg-Wirt Fire District – Board Oversight (2025M-73)
… bidding for the purchase of an off-road utility vehicle (UTV) for approximately $28,000 as required, and as a result, may have paid more for the UTV than necessary. For example, we found a local vendor who offered a similar UTV for approximately $8,000 less than what the Board paid. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases School Audits
… District , Middletown Enlarged City School District and Mount Vernon City School District . "In an era of limited resources … and sensitive information data classification, wireless security, managing mobile computing and storage devices, and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… and water and sewer systems declined by approximately 8 percent between 2010 and 2012 according to a report issued … roads and bridges in 2012, a decrease of $49 million (five percent) from 2010. A 2013 study projected local … spending was $291 million, which is $69 million, or 19 percent, less than the $360 million spent by municipalities …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of $4.2 billion, according to a report released today by … “New York City’s economy continues to expand, but the risk of an economic setback should not be overlooked,” DiNapoli … to help close projected budget gaps.” The strength of the local economy has made balancing the city’s budget …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownManagement of Capital Projects
… or terminate at the Atlantic Terminal (formerly Flatbush Avenue) in Brooklyn, with a number of others originating or terminating at Hunters Point Avenue in Long Island City, Queens. All of these terminals …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… in cash or by E-ZPass. E-ZPass is an electronic toll collection system that allows customers either to prepay … the cash lanes of TBTA facilities, and allow travelers to open an E-ZPass account without completing an application or waiting in line. TBTA does not limit the number of OTG tags that can be purchased …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesState Comptroller DiNapoli Releases Municipal Audits
… potential for inappropriate use of town fuel to occur and go undetected was significant. Town of Lockport – Asphalt … of millings inventories and sales revenue to occur and go undetected. The superintendent also did not update the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDownsville Central School District – Fund Balance (2016M-79)
Downsville Central School District Fund Balance 2016M79
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Hoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious … plans to control the costs of food, materials, labor and benefits. Monitor the MPLH and consider taking measure to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173