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DiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … The New York State Department of Health DOH needs to do more to ensure maternal deaths and morbidity rates decline …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsState Agencies Bulletin No. 2432
… The purpose of this bulletin is to inform agencies of limit changes implemented as part of the Federal SECURE 2.0 … of the SECURE 2.0 Act increases the catch-up contribution limit for eligible participants attaining 60, 61, 62, or 63 … or 50% more than the applicable catch-up contribution limit. Pursuant to IRS IR-2025-67, released on November 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2432-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actCity of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The Common Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mTown of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Caledonia-Mumford Central School District – Online Banking (2016M-227)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background … The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 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 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Silver Creek – Capital Projects (2017M-31)
… our audit was to evaluate the Village’s capital projects for the period June 1, 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a … five-member Board of Trustees. General fund appropriations for the 2016-17 fiscal year were approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116State Agencies Bulletin No. 1299
… crediting of their military service towards service credit in NYSLRS. Background Pursuant to Federal Uniformed Services … Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees Any … of New York or, in certain circumstances, volunteered for active military service and has since been honorably …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localState Comptroller DiNapoli Releases Municipal Audits
… town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by … staff services agreements with Naturally Lewis Inc., a not-for-profit corporation, to provide general administrative and … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1988
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainComptroller DiNapoli Releases Municipal Audits
… of Sweden , Town of Tyrone and the Town of West Union . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … financial reports. In addition, the town’s procedures for auditing claims were not in compliance with town law. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Management of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess whether the plans adequately addressed the … To determine if the Long Island Rail Road has plans to address unexpected delays or events and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Auburn Enlarged City School District – Building Access (S9-26-13)
… the Audit Area Building access controls are essential for enhancing security and enabling school officials to … individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities and maintain a safe and secure environment for students, teachers, staff and visitors. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13Government-Wide Financial Data – 2023 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets … Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOperational Advisory No. 27
… changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice confirms … that your agency processes transactions that qualify for such an exception, please email the Office of Operations, … indicating the type of transaction and the reason(s) for the exception. Current guidance regarding the Obligation …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationVillage of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Comptroller DiNapoli Releases Municipal Audits
… activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0