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XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… be changed to 32207 Refund – lapsed approps, see Chapter VII.3 - AP Adjustment Vouchers / Refund of Appropriation of … to the normal voucher deletion policies, see Chapter VII.3 - AP Adjustment Vouchers / Refund of Appropriation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). … rates. Remind UCP officials of the pertinent SED guidelines that relate to the deficiencies we identified. To … calculated adequately documented and allowable under SEDs guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualVillage of Suffern – Budget Review (B19-6-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Health Sciences Charter School – Procurement (2013M-211)
… audit was to examine the School’s procurement practices for the period July 1, 2011, to May 3, 2013. Background The … is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted expenses for the … documents were silent on other key provisions such as when written contracts are required or whether professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Village of Mount Morris – Justice Court (2013M-152)
… reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Sole Custody Reporting
… will be open for agencies to report reconciled bank account information needed for the State’s annual financial … (OSC BFR) at (518) 474-3277 or [email protected] . In addition, agencies are reminded that bank statement … Sole Custody Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingHempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or … Make sound financial decisions that are in the best interest of the District when hiring and entering into …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mFranklin Square Water District – Life Insurance Policies (2013M-127)
… 1, 2012, to February 28, 2013. Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the communities of Franklin Square and Elmont. The District is governed by an elected … Franklin Square Water District Life Insurance Policies 2013M127 …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Opinion 94-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … GARBAGE -- Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy … in the next succeeding real property tax levy the amount of unpaid fees imposed upon property owners for recycling …
https://www.osc.ny.gov/legal-opinions/opinion-94-17DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… OIG), and the New York State Police today announced the arrests of former Executive Director of the West Carthage … they will be held accountable for their actions.” “The arrests today were the culmination of a collaborative … State Comptroller DiNapoli announced the arrests of former Executive Director of the West Carthage …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Eastchester Union Free School District – User … result, 61 of 254 collections reviewed, totaling $86,937, were not deposited within 10 days as required by village law. … of 179 checks reviewed, totaling $101,937; instead, checks were signed by the mayor, clerk and board members, despite …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsManhattan D.A., NYS Comptroller Announce Indictments in Frauds Totaling Nearly $1 Million
… of the Investigation Division). Senior Investigators Luis Sanchez, Ray Yuen, Brian Longaro, and Brian Granshaw; …
https://www.osc.ny.gov/press/releases/2026/07/manhattan-da-nys-comptroller-announce-indictments-frauds-totaling-nearly-1-millionCUNY Bulletin No. CU-342
… implementation of new increment codes and corresponding system improvements. Affected Employees PSC (Professional … implementation of new increment codes and corresponding system improvements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesState Comptroller DiNapoli Releases Municipal Audits
… review was to assess the town’s progress, as of December 2024, in implementing recommendations in a March 2020 audit. … reports to the board. For example, as of March 31, 2024 the general fund was overstated by $584,018 and the … supervisor’s records as required by state law. Montauk Fire District – Payroll – Advanced Life Support (ALS) …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… submitted sales tax returns showing taxable sales. For the two samples of 50 and 43 vendors tested in these areas, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-304
… the employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position Number on the employee’s Job Data page but the Bargaining Unit, Salary Administration … than or equal to the employee’s current salary FIS Below Hiring Rate – if the increment code on the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not … audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require district officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1