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Kerhonkson Fire District – Board Oversight (2025M-124)
… transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a result, the Board, … the ability to assess the District’s financial standing. In addition, because the Board did not request or review the … the Board did not: Audit the Treasurer’s records in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Comptroller DiNapoli Releases School Audits
… District and the Wallkill Central School District . “In an era of limited resources and increased accountability, … fiscal years, which generated approximately $2.4 million in operating surpluses. During this time, unrestricted fund … budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases January State Cash Report
… $167.9 million higher than the latest projections included in the Third Quarter Update to the Financial Plan released … process well underway, and less than two months left in the fiscal year, we're watching closely to see if revenues … million lower than the latest projections, primarily in local assistance grants and capital projects. The General …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportUnderstanding the Audit Process
… The State Comptroller evaluates the operations of New York State and New York City agencies and of public authorities. The Division of … periodically examines the fiscal affairs of New York State and New York City agencies …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processComptroller DiNapoli Releases School Audits
… District and the Walton Central School District . “In an era of limited resources and increased accountability, … unrestricted fund balance declined by about 73 percent. In addition, the general fund’s cash level was deficient, resulting in district officials not having sufficient cash to pay …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsOpinion 92-45
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for … Law, §209-b[1][a]). The squad may render services in cases of accidents, calamities or other emergencies in connection with which the services of firefighters may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Opinion 91-58
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Advisory (site plan approval) GENERAL CITY LAW, §30-a: In the absence of express statutory authority, a city may not … site within the city. It has been consistently held in this State that a municipality may not submit a question …
https://www.osc.ny.gov/legal-opinions/opinion-91-58DiNapoli Releases July State Cash Report
… (PIT) collections from April and May. Still, the state is in a relatively good financial position after collecting more … stabilized after a volatile first quarter, and $3 billion in settlement revenue provides solid financial footing for … from a year earlier primarily because of PIT collections in April. Spending rose 1.6 percent, or $673 million, due to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… method used, it is important for agencies to be diligent in ensuring charges from toll-free vendors do not contain … and utility needs and provides toll-free services in the most cost-effective manner. If the CTS contract meets … the agency should procure toll-free telephone numbers in accordance with the State’s Procurement Guidelines. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesCost-Saving Ideas: School District Auditing – Internal Auditor
… a risk assessment and ensures proper internal controls are in place and working; performs an annual update on the risk … than eight teachers, expenditures of less than $5 million in the previous year, or enrollment of fewer than 1,500 … qualifies Candidates for the position must have expertise in district financial operations, pertinent statutes, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Agencies Bulletin No. 2048.1
… with one or more uncashed payroll checks originally issued in calendar year 2021 are affected. Background Abandoned … the Control-D report NPAY539 for agency use. OSC Actions In accordance with Abandoned Property Law §1422, an initial … issued for all uncashed payroll checks originally issued in 2021 and the funds remitted to OUF in April 2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksOversight and Collection of Snowmobile Registration Fees
… 2008 to February 13, 2013. Background Snowmobiles operated in the State must generally be registered annually with the … for the more than 10,000 miles of public snowmobile trails in New York State. Members of approved snowmobile clubs pay a … to the Trail Fund and is disbursed by Parks through grants-in-aid for trail services. The Department collected about …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesReporting and Utilization of Bias Incident Data
… Services (Division). The Division compiles hate crime data in an annual statewide report and submits summary data to the … capturing, recording, and reporting hate crimes occurring in New York City. The Division reported a statewide total of … 374 incidents (52 percent) that reportedly took place in New York City. The NYPD’s data is drawn from Incident …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … refunds totaling over $93.3 million, as summarized in the following table: Reason for Stopping Refund Number of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsSelected Aspects of Discretionary Spending
… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master … of $4.6 million of Fund spending, which was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAnthem Blue Cross – Coordination of Benefits With Medicare
… and their dependents have other insurance coverage in addition to the Empire Plan such as Medicare, the federal … Medicare-related information. Additionally, weaknesses in Anthem’s and Civil Service’s reconciliation of member … for recovery. Key Recommendations Review the $5,259,416 in claims identified in this report as improperly paid and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicareProblem Gambling Treatment Program
… study to identify the number or location of individuals in need of problem gambling treatment services since 2006, even though four commercial casinos opened in New York State in 2013. Therefore, we could not determine whether OASAS has …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… no cost to physicians and public health clinics enrolled in the VFC Program. Because the federal government purchases … fee for administering the vaccines. For children enrolled in Medicaid, the Medicaid program pays the vaccine … fee. Key Findings Auditors identified $32.7 million in improper Medicaid payments for costs related to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesState Agencies Bulletin No. 1970
… with one or more uncashed payroll checks originally issued in calendar year 2020 are affected. Background Abandoned … with a 2020 uncashed payroll check greater than $999.99 in October of 2021. Signed outreach letters that are … the Control-D report NPAY539 for agency use. OSC Actions In accordance with Abandoned Property Law §1422, an initial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksCUNY Bulletin No. CU-441
… or vanpool. The maximum nontaxable value is $240 per month in the calendar year 2012. New Deductions Codes Two new … paychecks of each month. There will be no deductions taken in the third paycheck of months where three paychecks are … a monthly deduction and will be taken for all participants in this program on the first Institution check date of each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-441-cuny-pre-tax-parking-program