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Town of Owego – Financial Management (2015M-179)
… December 31, 2014. Background The Town of Owego is located in Tioga County and has a population of approximately 20,000. … actual results. The Town accumulated almost $2.7 million in the town-wide general fund and more than $1.5 million in the town-outside-village general fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Stockton – Financial Management (2014M-90)
… was to assess the Town’s financial management practices for the period January 1, 2012 through February 13, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … balance. Adopt budgets that included realistic estimates for appropriations. Develop a multiyear financial plan. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State receives. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewOrchard Park Public Library – Audit of Claims (2016M-191)
… audit of claims prior to payment and ensure that the Secretary documents its approval of claims in the Board …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Greenlawn Water District – Accounting Records (2015M-231)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees Employees in … routine for Deduction Code 302 will change from .685 to .658 percent of the enrollee’s gross earnings. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which … written credit card policy. Require credit card users to submit adequate supporting documentation for card … and ensure documentation is intact and reconciled to credit card statements before approving credit card claims …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with … overfunded or unnecessary. Key Recommendations The Board and District officials should: Provide transparency by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s response are included in Appendix B. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health (DOH): Medicaid Program: Medicaid Payments for … BlueCross BlueShield (Empire): Controls over Payments for Special Items (2016-S-57) In response to prior audits, Empire … special items. Nonetheless, auditors concluded that Empire needs to further enhance its reviews of special item payments …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… identify possible outbreaks. DOH reported that, between Jan. 1, 2014 and Sept. 18, 2017, health departments completed …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyState Agencies Bulletin No. 2311
… Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: … are affected. Effective Dates: Effective January 1, 2025 through December 31, 2025. OSC Actions: OSC has updated PayServ with the new … Internal Revenue Service tax withholding requirements for 2025 and other tax related topics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Audit Faults Justice Center Records, Raises Questions on Accountability
… of reported allegations. For example, each suspected offender should have a unique identification number to enable …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… portfolio companies agreed to publicly disclose their political spending while proposals at three other companies … Ltd., requesting similar comprehensive disclosure of political spending. The agreements were reached with casino … companies are using corporate funds to influence the political process in a way which can adversely impact their …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan … claim. Our audit focused on claims submitted to United by Hudson Valley Bone and Joint Surgeons, LLP (Hudson Valley), a non-participating provider that has two … To determine whether Hudson Valley Bone and Joint Surgeons LLP waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpOpinion 94-28
… opinion. COUNTIES -- Powers and Duties (authority to pay expenses associated with advance planning undertaken for … COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant … problems of the county). Further, as to charging the expenses incurred, section 99-d(4) provides as follows: If …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Oversight of Food Service Establishments
… 2014 through April 12, 2018. About the Program The Centers for Disease Control and Prevention (CDC) estimates that, each … of Environmental Health Protection, is responsible for overseeing New York State’s more than 90,000 food service establishments (Establishments) and for ensuring that those Establishments are adhering to the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsCUNY Bulletin No. CU-846
… Local 924 Background: A Consent Determination was entered and filed on 07/23/2025 between the Comptroller of the City of New York and District 37, AFSCME, AFL-CIO, and its affiliated Local 924, New York City Laborers. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-846-city-university-new-york-cuny-ratification-bonus-paymentState Agencies Bulletin No. 2200
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2024 and other tax related topics. Affected Employees: Employees meeting the … with the new Federal withholding rates for 2024. New York tax requirements for 2024 remain unchanged from 2023. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2200-summary-tax-related-changes-2024