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Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… officials’ budget development process was ineffective and did not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had overestimated appropriations totaling $65.5 million and overestimated revenues totaling $41.2 million. This …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetChatham Central School District – Financial Management (2023M-11)
… the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and … officials: Annually appropriated over $1.3 million of fund balance they did not need or use to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11South Kortright Central School District – Claims Audit (2023M-69)
… South Kortright Central School District (District) Board of Education (Board) and District officials ensured that … and properly audited prior to payment, certain purchases of goods and services we reviewed lacked necessary supporting … Law Section 1709 (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… of Audit The purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … amount of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners … The purpose of our audit was to review the Towns tax relief rebate program for the period August 1 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls … Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire … Town residents, is governed by an eleven-member Board of Directors. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… 1, 2013 through January 31, 2015. Background The Halfmoon Hillcrest Volunteer Fire Department is a not-for-profit … Halfmoon Hillcrest Volunteer Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialMcConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… to the sections within Chapter XII – Expenditures of this guide and the Payroll bulletins for more detailed … agency’s Finance Office can contact [email protected] . Guide to Financial Operations REV. 07/09/2026 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewState Agencies Bulletin No. 2110
… Purpose: The purpose of this bulletin is to provide agency instructions for … Employees. Affected Employees: Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2110-april-2023-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 2220
… Purpose: The purpose of this bulletin is to provide agency instructions for … Employees. Affected Employees: Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2220-april-2024-longevity-payment-long-term-seasonal-employeesState Comptroller DiNapoli Releases Audits
… improved. These included missing smoke detectors, missing outlet covers, overloaded power strips, and water damage to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document … Greenway Conservancy for the Hudson River Valley, Inc. Health Research, Inc. Homeless Housing and Assistance … Operating Authority MTAConstruction and Development Company Staten Island Rapid Transit Operating Authority The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… Eric T. Schneiderman today announced the sentencing of Terence Fitzpatrick, 53, of Monmouth County, N.J., following his guilty plea in November 2015 to the crime of Attempted Grand Larceny in the Second Degree, a class D … Thomas P DiNapoli today announced the sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… time, the restart of the Program to Eliminate the Gap (PEG) may generate nearly $2 billion in savings in FY 2022 and … 2022. “While outyear budget gaps will average more than $2.6 billion, close to levels forecast in November, the plan …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… Deferred Payment Arrangements (DPAs). The Division of the Budget has established policies and procedures for all state … of DPAs. See the New York State Division of the Budget (DOB) Budget Policy and Reporting Manual Item K-0036 … State Comptroller (OSC) for approval pursuant to Section 112 of the State Finance Law. See XI.2.A Thresholds for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsComptroller DiNapoli Releases School Audits
… count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … to payment. Lockport City School District – Monitoring Transportation Contracts and Costs (Niagara County) Mileage … reports generated from the computerized fuel inventory system or reconcile fuel purchased to fuel consumed to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Oversight of Select High-Technology Projects (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60 ). About … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followOversight of Chronic Absenteeism (Follow-Up)
… average daily attendance (ADA), which measures the average number of students who are typically present each day. … ADA does not identify some students who miss a significant number of days of school. By contrast, chronic absenteeism … by tracking missed instructional time, which takes into account both excused and unexcused absences. School districts …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followProcessing of Sexual Offense Evidence Collection Kits
… of sexual assault. Once a victim consents to release a kit for testing, the investigating law enforcement agency …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsEfforts to Collect Delinquent Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Efforts to Collect Delinquent … mission is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-follow