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Village of Churchville – Financial Management (2025M-128)
… complete report – pdf] Audit Objective Did the Village of Churchville (Village) Board of Trustees (Board) effectively … Did the Village of Churchville Village Board of Trustees Board effectively …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year … Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds … 584,396 Utilities 754,107 100,726 854,833 214,812 Repairs and maintenance 747,315 64,617 811,932 1,960,490 Other …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsTrash Can Free Stations Pilot Program (Follow-Up)
… was not well monitored, and no metrics were established to focus on the primary goal, reducing “exposed bags.” However, …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … $15.6 million in improper managed care payments on behalf of 14,899 recipients who, by State law, were precluded from … To determine the extent of implementation of the five recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followDivision of Housing and Community Renewal Bulletin No. DH-108.1
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2020 DC 37 Retroactive 2% Salary Increase and provide instructions for payments not processed … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1081-april-2020-district-council-37-dc-37-retroactive-2DiNapoli: State Agencies Persistently Late with Not-For-Profits Contracts
… (NFP) organizations and the state were not processed until after the contract start date. DiNapoli’s report showed that no progress has been made … delivery to vulnerable populations.” “The fact that after decades of the work, the prompt contracting problem has …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-agencies-persistently-late-not-profits-contractsUnder Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Follow-Up)
… Under Reporting of Net Available Monthly Income for Nursing Home Residents Causes Medicaid Overpayments (Report … September 28, 2011, examined whether Medicaid payments to nursing homes were properly reduced by Medicaid recipients' net available monthly income. Many Medicaid nursing home recipients have income from Social Security, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/16/under-reporting-net-available-monthly-income-nursing-home-residents-causes-medicaidState Agencies Bulletin No. 2429
… inform agencies of OSC’s automatic processing of the April 2026 Security Performance Advances and provide instructions … Chapter 175 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the NYS … Chapter 174 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2429-april-2026-security-performance-advancesState Agencies Bulletin No. 2119
… employees based on the appropriate 2022 Salary Schedule (BUs 01 and 21; BU31; BUs 61 and 91). Chapter 24 of the Laws of 2019 implemented … (Step 8) 005X Long Step 2 (Step 9) 007X Long Step 3 (Step 10) 9900 Long Step 4 (Step 11) Sal Below Hiring Rate – if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2119-april-2023-security-performance-advancesState Agencies Bulletin No. 2221
… effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2221-april-2024-security-performance-advancesState Agencies Bulletin No. 2335
… effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2335-april-2025-security-performance-advancesDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… prohibition on using public funds for private purposes. “Exposure to lead from water service pipes is a public health … to the funds announced by Governor Hochul earlier this year and supported in the state budget through the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalContact Update and Online Help for Local Officials
… to the correct individuals within organizations in a timely manner. The collected contact information is used … to find a specific contact. Sorting - The list is sorted by Last Name by default. The other available search option is … checkbox to use Municipal postal address. Deselect to add a different mailing address. Save: Save any changes and …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpState Agencies Bulletin No. 1134
… reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. Affected … the Statewide Financial System (SFS) and PayServ Account Codes and PayServ Data Conversion Requirements. OSC Actions … Position Management Mailbox. Questions regarding account codes or Position Pool IDs may be emailed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012State Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… workforce. I applaud Mayor de Blasio and UFT President Michael Mulgrew for reaching this difficult milestone so …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreementOversight of Homeless Shelters (Follow-Up)
… an inspection. The objective of our initial audit, issued on March 10, 2020, was to determine if OTDA had adequately … excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter inventory and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followIrvington Union Free School District – Information Technology (2016M-266)
… million. Key Findings The acceptable use policy does not address computer users who do not use the District’s … purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Opinion 88-40
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … for changing the fiscal year of the village from March 1st to June 1st. General Municipal Law, §119-o(1) authorizes municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Selected Aspects of Subway Station Safety
… Authority’s New York City Transit - Division of Station Environment and Operations has taken appropriate … This is the responsibility of Transit’s Division of Station Environment and Operations (Division) whose stated … a clean, orderly and well-maintained, customer-oriented station environment.” The Division has five operating units …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyOversight of Hazardous Materials and Waste
… SUNY maintains a central administrative office in Albany. For fiscal year 2015-16, SUNY had a budget of $13 billion, … resource to provide tools, training, and communication for the campuses on best practices and compliance issues, … ranging from industrial manufacturing process wastes to batteries, and may come in many forms, including liquids, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-waste