Search
Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central … These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … oversight of her work; did not require the Clerk-Treasurer to provide monthly financial reports for monitoring the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… controls over cash receipts from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. … Board of Trustees which consists of a Village Mayor and four Trustees. The Village’s general fund expenditures …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationCity of North Tonawanda – Financial Operations (2012M-203)
… The Council did not review the fire companies’ fundraising events held in 2011 because none of the fire companies … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the … supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department supervisors did not maintain a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that … Strengthen procedures for reviewing inpatient hospital claims to ensure that they are properly coded and … timely submission of Medicaid-eligible inmate inpatient hospital claims for Medicaid reimbursement by the County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123City of Ogdensburg – Budget Review (B3-16-20)
… Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by … $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises six voting … the Board President to describe the services the School is receiving from the Foundation, but the Board President … under the compact, they cannot determine if the School is actually receiving the services it has paid for. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mHigher Education – 2023 Financial Condition Report
… totaling almost $182 million in aid, including 29,610 Excelsior scholarships totaling $126.5 million. The New York … college in New York State. For eligible students, the Excelsior Scholarship Program covers any remaining tuition …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationState Comptroller DiNapoli Releases School Audits
… Central School District – Extra-Classroom Activity Funds (Clinton County) Faculty advisers did not ensure that student …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… Jordan-Elbridge Central School District , Queensbury Union Free School District and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and … included in the original adopted budgets. Queensbury Union Free School District – Extra-Classroom Activities (Warren …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsPension Payment Calendar
… 29 30 November 27 30 December 30 31 (Return to Top) 2027 Calendar (January – March) M = Check Mailing Date D = Direct Deposit Date 2027 Pension Payment Dates Month Check Mailing Date (M) …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarRefunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , … NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a portion must be … As a rule, if the DRO is silent on the issue of a refund of contributions, the refund will be sent to the …
https://www.osc.ny.gov/retirement/members/divorce/refundsState Comptroller DiNapoli Releases School Audits
… were overstated by a total of almost 20 days, valued at $8,201, and two employees’ leave accrual balances were … purchased during the audit period to the New York State Education Department for approval for transportation state … unrestricted fund balance ranges from 6 percent to 8 percent of the ensuing years’ appropriations for the fiscal …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Opinion 88-15
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated … of an incorporated insurance agency. You ask whether there would be a conflict of interest if the village or …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… of such expenses on your annual budget. Establishing and funding allowable reserve funds for a specific intended … document the reserve’s financial objectives, estimated funding levels and the conditions under which funds will be … is required to establish a capital reserve fund. Funding sources for the reserve may include district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Agencies Bulletin No. 343
… certified Council 82 as the bargaining representative for State employees in the titles listed above. A new bargaining unit (31) was established for this purpose. … agency must be careful to select the appropriate earnings when reporting earn codes in the Time Entry or Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… been issued. Metropolitan Transportation Authority – MTA Bus Company and New York City Transit – Management and … (2020-S-31) New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue service vehicles …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… appropriately collect taxes and suggested recommendations for how the Department could improve oversight of … reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care — Compliance With the Reimbursable Cost … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Health (DOH): Patient Safety Center Activities and Handling of Revenues … DOH has generally met the primary objectives of the Patient Safety Center (PSC) regarding data reporting, … guardians’, and other qualified persons’ access to records relating to incidents involving family members …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-audits