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Village of Remsen Audit Follow Up – 2020M-119-F
… report released in January 2021. Background The Village is located in Oneida County. The Village Board (Board) is responsible for managing the Village’s operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fGananda Central School District – Financial Condition (2014M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. Background The Gananda Central School District is located in Wayne County and is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
… audit was to examine the Village’s claims audit process for the period June 1, 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately 6,800. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… audit was to examine the Library’s financial operations for the period July 1, 2012 through June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252VI.I Overview – VI. Budgets
… an overview of Commitment Control (or KK) at the Statewide Appropriation, Segregation, and Project level of detail. … purposes, become law, the State Comptroller will establish appropriation control records based on the enacted State … Budget journals allow for the establishment of appropriation, segregation and project budgets and budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewOpinion 96-24
… amount to be paid into a capital reserve fund established for the purchase of equipment. The board may fix such amount … be subject to permissive referendum requirements. This is in response to your letter concerning a fire district … replacement vehicle. If so, you ask whether voter approval is required. A capital reserve fund is the mechanism by which …
https://www.osc.ny.gov/legal-opinions/opinion-96-24DiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… over a significant amount of them to the state. This money is intended to help hold down costs of the program and … Service and United HealthCare need to make sure this money is fully collected and remitted to the state.” The New York … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million of these members. Civil …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysXII.4.F Proper Invoice – XII. Expenditures
… Process and Transaction Preparation: A proper invoice is a written or electronic request for payment submitted by the vendor that must contain the … agencies must reject the invoice. Moreover, it is a best practice to notify the vendor within one business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… multiple threats to the state’s financial picture. There is no doubt that New York state faces many challenges ahead. … income tax collections were strong in December, the future is clouded with uncertainty. The federal tax bill’s impact on … force tough decisions. The level of cuts in federal aid for health care and other programs remains in question. …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalTerryville Fire District – Treasurer’s Duties (2017M-136)
… provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, distinct and separate … the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136State Agencies Bulletin No. 266
… employees. Effective Date(s) Checks dated July 18, 2001 for Administrative agencies Checks dated July 26, 2001 for … employees that participation in the Direct Deposit program is a safe and reliable alternative to receiving a paycheck. … may be presented for payment remains the same; that is, Wednesday for Administrative payrolls and Thursdays for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checks2014 Year End Report
… in 2014 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund … claims from the Fund for Reopened Cases. Payment data is entered into the Board’s automated payment system, where … or our Office rejects a Triad claim, the reimbursement is denied. Triad is then responsible for recouping the money …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementOpinion 88-57
… where the classification has a rational basis and is not arbitrary, where there is uniformity within the class, and where the classification … all facts and circumstances relating to the justification for the legislative enactment and upon consideration of …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Ashville Fire District – Procurement and Board Oversight (2025M-81)
… readiness and public trust. The board of commissioners is also responsible for the overall financial management and safeguarding of the … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81DiNapoli: State Financial Condition Improving
… said. “The Governor and the Legislature deserve credit for that. On the positive side, a timely budget was enacted … fiscal year 2014-15. The Division of the Budget (DOB) is expected to release an Enacted Budget Financial Plan … or other one-time purposes, as DiNapoli has stressed is appropriate for one-time resources. However, the budget …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingTransferring or Terminating Your Membership
… worked in covered public service for at least seven years; or You have less than ten years of service credit, leave … voluntarily withdraw your membership and contributions; or You transfer your membership to another public retirement … the New York State and Local Retirement System (NYSLRS), or another public retirement system in New York State, your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… said. “We also found improper hiring and pay raises for staff and poor contractor monitoring that could put … wasting public funds.” Stony Brook University Hospital is a major public academic and regional medical center on Long Island. As part of Stony Brook University, it is governed by certain federal, state, and State University …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bemus Point … district’s retiree health insurance reserve with $444,545 is not a legally permissible reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… elected him,” DiNapoli said. “His theft of public funds is contemptible and undermines public faith in government. My … Attorney Kirk Martin and the New York State Police for their partnership in ensuring justice is served in this case.” New York State Police Superintendent …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-village