Search
State Comptroller DiNapoli Releases Audits
… programs, is not meeting the recertification review requirements, and many programs’ operating certificates are … are still needed. Division of Military and Naval Affairs: Lead Contamination of State Armories (Follow-Up) (2021-F-22) … $278,815 in reported costs that did not comply with the requirements for reimbursement. State Education Department …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsOpinion 95-12
… term "bank," as used in sections 10 and 11, is defined to mean a "bank as defined by the banking law or a national … 11[1]). The New York State Banking Law defines "bank" to mean "any corporation, other than a trust company, organized …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… of Health and Mental Hygiene (DOHMH). FIGURE 1 – NYC Medicaid Enrollment Sources: NYS Department of Health; … OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY … Dept for the Aging 4.1 3.7 Total $ 381.2 $ 375.4 Sources: NYC Office of Management and Budget; OSC analysis Impact As …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycSmall Businesses and the Economic Recovery: Work in Progress
… in the rest of the nation, and the negative impacts on small businesses with less than 500 employees persist. In addition, small businesses report facing new challenges with hiring … and with supply chains. Nevertheless, one in five small businesses reported a return to normal operations in …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… refunds are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to … and halted payments. In addition, the Comptroller issued a separate report summarizing the results of his office’s …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… Department Reporting Tree can also be found on SFS Coach and is organized in the following manner: Level 1: … the COA Change Request Form, which can be found on SFS Coach and submit it to [email protected] . Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… as shown in the examples next to the fields. An incomplete form cannot be saved. Once you have completed the form, click the “Create Printable DRO” button to generate your document as a Portable …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… responsibilities under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap … budgets are passed. The State Comptroller determines the form and manner of this report. Prescribes Requirements for … Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Orleans County – Department of Social Services (2012M-222)
… documentation such as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were … Ensure that the process for obtaining SNAP application/recertification documentation is consistent and that the …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Wellsville Central School District – Financial Management (2017M-159)
… Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Adirondack Central School District – Financial Condition (2016M-184)
… of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Liberty – Financial Condition (2013M-109)
… condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan … its adopted budgets. The Board has not developed long-term funding plans to address the Village’s deteriorating … expected rate of uncollectible taxes. Develop long-term funding for financial and capital plans and consider capital …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for managing Village … fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village officials did not always …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346City of Lockport -- Budget Review (B1-15-20)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. Background The Town of Shandaken is … Secretary paid herself $5,538 that she was not authorized to receive and paid her husband, a Highway Department …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … seven-member Board of Education. There are two schools in operation within the District, with 540 students and 107 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and