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IX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow … to demonstrate that grant funds are properly accounted for, cash managed, and periodic reports are provided to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewRichland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Agencies Bulletin No. 145
… automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately Automatic … affects the amount an employee should have been paid for a closed contract period, the adjustment will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentTown of Candor – Fund Balances (2014M-157)
… taxes, sales tax and State aid. The Town is governed by an elected Town Board comprising the Town Supervisor and four … plans to set forth the Town’s objectives and goals. From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either increased significantly or …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … the third degree for allegedly syphoning more than $3,000 of ambulance service funds, according to New York State … Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, the Wyoming County …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementHuman Resource Practices (Follow-Up)
… its operations. According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Town of Ellery – Justice Court (2014M-269)
… Findings The Clerk controlled all aspects of the Court’s cash collection, recording and reporting processes with … had corresponding duplicate receipts or appeared on the daily cashbook reports and monthly Justice Court Fund … Take action to recover any moneys due to the Town or the State and segregate the Clerk’s duties. Ensure that signed …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, controlling fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Town of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142State Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,458 … a campground and equestrian center at Frontier Town in Essex County. $7.1 million with Bette & Cring LLC for … of a North Country Welcome Center on I-81 at Exit 50 in Orleans, Jefferson County. $1.7 million with Marfi …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchState Comptroller DiNapoli Releases Audits
… vital documents into the most common non-English languages in the State based on census data. Auditors determined that due to gaps in the Executive Law, DMV does not have sufficient authority … for over 75% of the total customer-facing DMV offices. In addition, auditors determined that DMV’s contracted …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… costs have created an urgent need for affordable housing in New York. In 2012, more than 3 million households were at or above the … tenant complaints and the awarding of $230 million in taxpayer-funded low-interest loans for housing repair and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli: Fiscal Stress May be Looming for Glens Falls
… part of DiNapoli’s fiscal stress initiative, is the latest in a series of fiscal profiles on municipalities across the … needed services, avoid tax increases and keep the budget in balance,” said DiNapoli. “But city officials are working … higher than the 3.3 percent growth for all cities in the state. By comparison, the city’s revenues increased …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsUnified Court System Bulletin No. UCS-240
… the amount of $750.00, effective 03/31/2017. This lump sum is not added to annual salary and is not prorated, but is pensionable. Consistent with prior practice, when a CSEA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentState Agencies Bulletin No. 1535
… age 50 and over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular contribution amount for a combined total contribution limit of $24,000 in 2017. An additional deferment is also available to SUNY, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1535-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1448
… These effective dates are as follows: 12/03/2015 Inst Extra Lag (1/07/2016 check date) 12/10/2015 Inst Lag (1/07/2016 check date) 12/24/2015 Inst Current (1/07/2016 check date) 12/17/2015 Admin Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1448-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli Finds Major Problems with Rochester School District Payments
… district's budgeted appropriations for the 2016-17 fiscal year are approximately $865 million, which are funded … auditors reviewed salary and wage payments totaling $3.8 million made to 45 employees. They found incorrect or … service providers who received payments totaling $7.8 million and found the district did not properly seek …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,732 contracts for state … more than 1.8 million payments worth nearly $10.2 billion. The office rejected 168 contracts and related transactions … In January the Office of the State Comptroller approved 1732 …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-january