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Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Village of Bainbridge – Financial Operations (2014M-227)
… 31, 2014. Background The Village of Bainbridge is located in Chenango County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations in the general, water and sewer funds for the 2014-15 fiscal … supported or authorized. The Village billed $77,000 more in water and sewer capital assessment charges than was …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… of our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, through July 31, 2012. … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Opinion 2003-6
… meeting the criteria in section 150(1) of the Town Law, are subject to taxation for the operation and maintenance of … of a village having its own qualifying police department are not subject to taxation for town charges attributable to … whether town taxes to support the town police department are to be levied only against taxable properties within the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 2008-3
… is no longer needed for capital purposes ( see Town of Evans v Catalino , 103 Misc 2d 261, 425 NYS2d 918, mod on …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution … interest rate quotes and deposited funds into a bank account or an investment option already used by the county, … in an accurate manner. As of Dec. 31, 2023, three bank account cash balances totaling $105,091 were not included in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: 529 College Savings Program Lowers Fees
… making it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college education continues to rise," DiNapoli said. "As our program has grown, we've … in the nation. On September 27, 2018, the NY 529 fee drops to 0.13 percent, meaning participants will pay $1.30 in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Services program are based on fixed fees. During the 2013-14 school year, Manual Therapy served about 313 students. The … were not adequately supported or incorrectly calculated; $25,170 in insufficiently documented OTPS expenses; and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1707
… Purpose To inform agencies of the automatic system termination of employees who have not received a paycheck in over one (1) year. To provide agencies instructions for the use of a new Action Reason code to identify employees who should … To inform agencies of the automatic system termination of employees who have not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearCompliance With Outcome Reporting Requirements
… the State. Various State laws and regulations contain outcome reporting requirements for ESD. Under these laws and … failed to meet more than half of the statutorily mandated outcome reporting requirements for the programs that it … about why they had not prepared the required reports. The outcome reports that ESD did prepare contained all the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Comptroller DiNapoli Releases Audits
… Port Authority of New York and New Jersey: Real Property Dispositions (2015-S-73) The Port Authority follows … it. State Education Department (SED): East River Child Development Center, Compliance with the Reimbursable Cost … These ineligible costs included $340,064 in personal service costs and $10,182 in other than personal service …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise … 2017, with $658.8 million disbursed so far, according to a report released today by State Comptroller Thomas P. … and was therefore not included in the analysis. As of SFY 2025, state appropriations for RTA included $160 million for …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and … P DiNapoli today announced his office completed audits of Town of Chazy Village of Freeville Village of Silver Creek …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: … Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report … To assess the extent of implementation of the six …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsState Agencies Bulletin No. 1998
… OSC Payroll will begin Fiscal Year-End activities on March 24, 2022 for the paychecks dated April 7, 2022 (Institution) … Institution agencies should not make any changes to the FY 2022 Department Budget Table USA rows on or after March … agencies should not make any changes to the FY 2022 Department Budget Table USA rows on or after March …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 … Local 237, provides for a uniform allowance payment to eligible employees. In addition, a memorandum dated March … their first three uniform allowance payments are entitled to the June 2022 Uniform Allowance Payment as follows: Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… Do not use any punctuation or special characters except when “&” is part of the entity’s legal name. Example: … use “THE” if it is part of the entity’s legal name, except when it is the first word of the legal entity name. Example: … GROUP The following table lists the unique coding to use when processing a single payment voucher. Legacy Bulkload …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… due to an emergency situation. During the initial stages of an emergency situation, the Office of the State Comptroller (OSC) will only process payments … goods/services directly related to the health and safety of New York State citizens as identified and agreed to by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergency