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Disposal of Electronic Devices
… To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are … To determine if electronic devices being surplused by the State University of New York at Albany University at Albany …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesTown of Mamakating – Records and Reports (2015M-164)
… budget appropriations for its four main funds totaled $5.7 million. Key Findings Interfund advances reported in the … interfund advances are properly reconciled throughout the year and repaid prior to the year-end as required. Ensure the bookkeeper transfers money …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Employer Contribution Calculation
Provides for the calculation of employer contributions for the funding of the New York state and local employees retirement system and the New York state and l
https://www.osc.ny.gov/legislation/employer-contribution-calculationUnified Court System Bulletin No. UCS-103
… year. Affected Employees Employees represented by District Council 37 in Bargaining Unit SK who receive a paycheck or … and the Earnings Code. Union BU Value Earnings Code DC 37, Local 1070 SK $107.00 PL3 Note: This benefit also will … Control-D report NPAY771 (Time Entry Payment Report) will list all employees for whom the Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 770
… veterans, and recognize eligible employees for excellence in the provision of such services, or for having made demonstrable improvements in the provision of services to veterans. Refer to Veterans’ … Awards are not pensionable and will not be included in the calculation of overtime. Effective Date(s) Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. Background The Town of … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight practices for … The purpose of our audit was to examine the Towns budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Review of Growe Technologies Inc.
… medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … with Growe for healthcare IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Genesee County – Court and Trust Funds (2024-C&T-7)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Town of Danby – Claims Processing and Procurement (2022M-127)
… to the Board for audit. The Board did not monitor the health insurance payments to the former Town Supervisor … how to appropriately address the former Supervisor’s health insurance payments. Properly audit and approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Fairview Fire District – Financial Operations (2024M-138)
… Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by … minutes did not always contain complete information on formal Board actions and were not made available for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Comptroller DiNapoli Releases Audits
… of Health: Medicaid Program – Improper Payments for Brand Name Drugs (2020-S-62) The audit identified $1.1 million in Medicaid overpayments for brand name prescription drugs where generic drugs were … for drugs that appear to be generic but were paid using brand name pricing methods. Department of Health: Medicaid …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-321
… 3744229 T H CTS EKG Spec 004222 3744230 T H Clincl Lab Tech 1 004308 3744661 T H Clincl Lab Tech 2 004309 3744662 T H Clincl Lab Tech 3 004310 3744663 T … employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Town officials need to improve internal controls over cash management. Although the Board implemented a policy to … Town of Rhinebeck Internal Controls Over Cash Management and Information Technology 2013M36 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data