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State Comptroller DiNapoli Releases Audits
… of Taxation and Finance: Personal Income Tax and Property Tax (2019-BSE08-01) In an examination of refunds and …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0State Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it is … care and neglect. And, far too often, New York taxpayers pay for services that are subpar or worthless. We join the …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsOpinion 90-49
… This opinion represents the views of the Office of the State … each for each day actually and necessarily spent in the service of the district." (emphasis added). In Opn No. … in good faith, shall be paid for every day upon which service is rendered in the performance of delegated duties. …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) Village … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … provided at 80 meetings. Officials did not document the need for meals totaling $62,357 (99%) provided at 79 meetings …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-421
… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actState Agencies Bulletin No. 912
… Purpose To notify agencies of changes to the processing of support order arrears. Affected Employees Employees who … from the appropriate county Support Units Effective Date(s) Institution paychecks dated July 30, 2009 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsWilliamsville Central School District – Financial Management (2016M-274)
… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for … 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. Key Findings For fiscal years 2011-12 through 2015-16, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedSUNY Bulletin No. SU-177
… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … Supervisor and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Suffern – Budget Review (B8-15-13)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Walton is located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is … an elected five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 fiscal … a $1.5 million grant based on the original project scope and design. At the conclusion of our audit fieldwork, they …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Credit Card Expenses at Finger Lakes DDSO
… reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the … require District officials to properly document compliance when they sought competition. District officials could not demonstrate that they sought competition when procuring professional services from five vendors who …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Buffalo City School District – Special Education and Grant Administration (2017M-73)
Buffalo City School District Special Education and Grant Administration 2017M73
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationLiberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… 1, 2014 through March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Hurley – Transfer Station Collections (2024M-132)
… or recorded. As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. For example: The amount of municipal waste collected, as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132