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Franklin Square Water District – Life Insurance Policies (2013M-127)
… three-member Board of Commissioners (Board), comprising a Chairman, a Secretary, and a Treasurer. The District’s … and employees. The Board has adopted a personnel policy that includes a provision that any Commissioner or … it has been the District’s practice to purchase and pay the premiums for whole life insurance policies with a …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Mount Morris – Justice Court (2013M-152)
… cash account had a shortage of at least $1,240. This shortage occurred because Justice Glanville failed to …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial … 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Suffern – Budget Review (B19-6-3)
… our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The Village of … obligations are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3State Agencies Bulletin No. 1920
… Purpose The purpose of this bulletin is to provide agency instructions for new … Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a Request for Special … Person who receive the retroactive payment. Recipients of this mailing will be asked to fill out the request and return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments … Requiring Coordination of Benefits (2022-S-27) The Department of Civil Service contracts with EmblemHealth Plan, … Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1) The Motor Vehicle Financial Security Act and the Motor …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… properly audit claims prior to payment or ensure written quotes were obtained as required. The board reviewed listings … $141,269 from 27 vendors without obtaining written quotes or retaining supporting documentation of their …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsAnnual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 94-17
… This opinion represents the views of the Office of the State … section 120-cc prescribes the procedures for implementing this enforcement process, as follows: In any year in which …
https://www.osc.ny.gov/legal-opinions/opinion-94-17DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Executive Director of the West Carthage Housing Authority (WCHA) Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and former WCHA consultant, for allegedly aiding in and concealing the … Housing Jan Hoffman for allegedly stealing over $48000 in WCHA funds and Katherine Katie Pais Hoffmans mother and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … alterations which may impact employee safety. The New York State Department of Transportation rated a town-owned bridge … and replacing the bridge could cost $1.4 million. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… "Edward Regan was a giant among men of public finance. He was a quiet, deliberate man who … Edward Regan was a giant among men of public finance …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 58
… 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsAccounts Payable Advisory No. 61
… expedite our review and approval of vouchers to create a payment sooner than the standard process allows. In these … public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the agency …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsStillwater Central School District – Payroll (2017M-104)
… only the salaries and benefits to which they were entitled for the period July 1, 2015 through January 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 … salary was overpaid by $1,089. The Treasurer was paid for leave time she was not entitled to valued at $4,070. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167West Seneca Fire District #4 – Procurement (2020M-52)
… District officials were unable to provide written quotes for 42 purchases totaling $149,854 to demonstrate … to be bid and professional services. Ensure written quotes are obtained and adequate records are maintained to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52CUNY Bulletin No. CU-342
… an employee’s status/movement within the PSC salary schedule. OSC Actions OSC, in conjunction with CUNY Office of … of employees’ position/status within the salary schedule and to improve the processing of automatically … step’ (Max) as follows: Employees on the January increment schedule will be identified using ‘11YY . ’ The YY indicates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… with disabilities who are between the ages of 3 and 5 years. For the three fiscal years ended June 30, 2015, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits