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Beacon City School District – Claims Auditing (2016M-20)
… when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in … which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax … with realistic estimates for revenues that are based on historical and current information and develop realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … elected Trustees, governs the Village and is responsible for the general management and control of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Monticello Joint Fire District – Fiscal Operations (2017M-80)
… 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, distinct and separate from the Town of Thompson and … Key Findings The Board adopted unrealistic budgets that contributed to the growth of total fund balance by 21 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80East Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The … Review the revenue estimates for metered water and sewer rents and amend as necessary. Assess the sufficiency of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Village of Ilion – Information Technology (2015M-34)
… incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by employees, … of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State Technology Law. Implement …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
Village of Coxsackie Financial Condition and Water and Sewer Fund Accountability 2014M324
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityWhat's New
… about the latest changes and initiatives for reporting unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newState Comptroller DiNapoli Releases Municipal Audits
… The town's accounting records did not include a part-town (PT) general fund. General fund PT revenues and expenditures were not properly allocated. As …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsSafety of Seized Dogs
… for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate … and is believed to be dangerous. Municipalities that issue dog licenses are required to establish and maintain a shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsOpinion 98-8
… work involving expenditures in excess of $20,000 shall be awarded by the appropriate officer, board or agency of a … to veterans where the workshop is operated by the U.S. Department of Veterans Affairs, is manufacturing products … veteran's workshop (State Finance Law, §§162[4][a][i]-[iii]). With respect to services, when available in the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8State Comptroller DiNapoli Releases Audits
… Department of Financial Services – Virtual Currency Licensing (2022-S-18) The Department of Financial Services …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick … and take appropriate action to recover any wages paid for time not worked. Adopt policies and procedures that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… or over 14 years old (Senate bill). Work, education or volunteering, or some combination thereof, of at least 80 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Highland Central School District , Hudson City School … their money is being spent appropriately and effectively.” Highland Central School District – Financial Condition … today announced his office completed audits of the Highland Central School District Hudson City School …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… gaps created by the COVID-19 pandemic, is another hopeful sign. We still have a long way to go, and it’s essential that …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearSafety at Stations
… capital projects include the repair and improvement of station security, station structural components and bridges, as well as the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsEmpire BlueCross – Overpayments for Physician-Administered Drugs
… Drug Program. However, both programs should not pay for the same physician-administered drug for the same … were not in compliance with guidelines. As of June 21, 2023, Empire had started recoveries for $116,287 of the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsState Agencies Bulletin No. 1420
… Purpose To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are … after 10/20/2015. Background The current manual agency payroll certification process requires each agency to submit a paper form to OSC certifying their payroll each pay period. A new electronic process has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certification