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Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of … August 31, 2017. Background The Sempronius Fire Company is affiliated with the Three Town Fire District in Cayuga … for the Towns of Niles and Sempronius. The Company is governed by a five-member Board. Operating expenses in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190State Agencies Bulletin No. 739
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … requested a new deduction code for Colonial-Paul Revere Insurance Company for Voluntary Group Life Insurance. OSC Actions OSC will automatically process … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereChazy Union School District – Payroll (2015M-252)
… were accurately paid at their approved salaries or wages. We also determined that the various procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association … DelawareChenangoMadisonOtsego Board of Cooperative Educational Services Procurement of School …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementVillage of Speculator – Claims Auditing (2017M-25)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … 1, 2015 through October 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in … Village of Speculator Claims Auditing 2017M25 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Training
… Procedures: Returns/Deletes/Reversals Presentation Fall Conference Visit the Office of Operations Training Resources … solutions for all Payroll training provided at the Fall Conference. …
https://www.osc.ny.gov/state-agencies/payroll/trainingNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… totaled approximately $360,000. Key Finding The Auditing Committee and the independent auditor did not have procedures … that adequate documentation is available for the Auditing Committee and the independent auditor to perform their annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialSUNY Bulletin No. SU-239
… periods will be repaid any remaining balance as a lump sum payment, at the rate when their salary was reduced, on the … Unit 08 for employee’s whose Pay Basis Codes are BIW, FEE and HRY and did not work 39 consecutive pay periods will … 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupXII.4.E Electronic Invoicing – XII. Expenditures
… Agencies should refer to Chapter X, Section 4.A - Vendor Classifications of this Guide for guidance related to vendor classifications and ordering status. Vendors doing … (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing Systems (Voucher Source = XML) Direct Entry …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … separate commissioners to participate) GENERAL MUNICIPAL LAW, §§119-n(b); 119-o(1); TOWN LAW, §§61, 203, 210, 215, … Whether the commissioners of a town improvement district governed by article 13 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Opinion 90-56
… OFFICERS AND EMPLOYEES -- Military Leave (additional paid leave beyond statutory maximum period) CONSTITUTIONAL … LAW -- Gifts and Loans (authority to provide paid leaves of absence) MILITARY LAW, §242(5); GENERAL … may provide prospectively for full or partially paid leaves of absence to school district employees engaged …
https://www.osc.ny.gov/legal-opinions/opinion-90-56State Comptroller DiNapoli Releases Audits
… for DME rentals that exceeded established monthly caps. In addition, noting that Medicare imposes a 36-month cap on … SUVs, trailers, trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces … TPHI was liable instead, identifying more $37.4 million in improper Medicaid payments that had not been pursued for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… $36,600 13% South Dakota $28,400 8% Tennessee $35,500 13% Texas $32,700 12% Utah $32,100 8% Virginia $38,100 9% Vermont … the states in the third quarter (behind California and Texas), it ranked 41 st nationally for economic growth during …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… today , State Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the Metropolitan Transportation Authority (MTA) as it prepares to submit its 2025-2029 Capital Program. The MTA must find … today State Comptroller Thomas P DiNapoli laid out the challenges and potential funding scenarios facing the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… state is growing, taking a toll on New York’s residents, property and economy. While New York is investing to reduce … and emotional stress on New Yorkers from loss of life to property destruction,” DiNapoli said. “From flooded subway … average of 16 days. Damage figures from NOAA show the most property damage is attributed in New York to flash flooding …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments totaling more … how four of the five counties monitored the eligibility of jail inmates for welfare payments, and by a combination of … the incarceration. In Onondaga County, an individual in jail from May 4, 2011 to May 21, 2012, received $1,542 in …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Report Highlights Regional Education Trends
… includes federal and state aid, the STAR subsidy and local revenue. Local revenue, overwhelmingly from property taxes, made up more … Island schools come from property taxes and other local sources. Similarly, the Mid-Hudson Valley relies on property …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… The state Department of Health (DOH) should continue to improve how it informs the public of potential hazards in public drinking water systems and ensure proper actions are being … The state Department of Health DOH should continue to improve how it informs the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminants