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North Collins Central School District – Financial Management (2016M-189)
… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … costs. … North Collins Central School District Financial Management 2016M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189State Agencies Bulletin No. 180
… pay period, submit the appropriate transaction for one or more of the affected employees, e.g., Position Change, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsTown of Caroline – Renewable Energy (2013M-325)
… emissions from the electricity use of five homes for one year. Key Recommendation There are no recommendations for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Gates-Chili Central School District - Financial Management (2019M-53)
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and … encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a funding source. The tax … Review and fund reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … used primarily for actual and necessary District purposes in an efficient and economical manner. Although the non-firefighting vehicles were purchased in mid-2015, no use was recorded for either vehicle in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Town of Andover – Audit of Claims (2013M-388)
… 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an elected five-member … of claims approved by the Board for payment was included in the Board minutes. We found that the amounts in the minutes did not agree with the total amounts of the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Operational Advisory No. 6
… : The Office of the State Comptroller (OSC) completed recording all re-appropriations contained in the 2024-2025 fiscal year enacted budget. All appropriations scheduled to lapse on March 31, 2025 contain the appropriate lapse date. Please see the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersState Agencies Bulletin No. 2128
… allowed for commuter highway vehicle transportation and transit passes. Beginning in the June 2023 benefit month, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingXVIII.1 Capital Projects – XVIII. Capital Projects
… initiative called the Project Costing Improvement Project (PCIP). PCIP is a Statewide initiative that requires State agencies … initiative called the Project Costing Improvement Project PCIP PCIP is a Statewide initiative that requires State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… the largest in the MTA’s history, but it will still leave many needs unaddressed. As the MTA moves forward with the program it must be fully transparent on how the projects it has chosen to prioritize are the right … in planned spending over both capital programs that do not yet have an identified funding source. Like the MTA, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… not implemented, three were partially implemented, and one was not applicable. … Determine whether the Mayor and …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fAudits of Local Governments: About Our Audits
… performance audits. According to the United States Government Accountability Office (GAO) Yellow Book [pdf] , … Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … completed an external peer review of the Division of Local Government and School Accountability [pdf] for the …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the period January 1, 2010 … End stage renal disease (ESRD) is a medical condition in which a person has permanent kidney failure and requires … When Medicaid recipients with ESRD are also enrolled in Medicare, Medicare becomes the primary insurer (payer) and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… of Investment Returns for the Retiree Health Benefit Trust. The required supplementary information for pension …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil Service: New York State … services provided during periods when members were not eligible. Further, Civil Service paid CVS Health $170,359 … $419 million from July 1, 2016 to Dec. 31, 2020. Other states already use this approach, and it is similar to how …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2322
… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, … submitting payments not processed automatically. Affected Employees: All employees in the Security Services Unit (BU01 … which implemented the 2023-2026 Agreement between the State of New York and NYSCOPBA, provides for an increase in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityClaims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased owner, you need to … of ownership. How to Prove Entitlement ("Who Can Claim") In New York State, the Surrogate's Court in the county where … have your signature notarized by a licensed notary public. Mail the form and all required documents (which will be …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesAccounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorValley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171