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Long Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which the District is not entitled. Unpaid school lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were accurately calculated and paid …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… from across the globe. The retail sector is a vital part of New York City’s economic and social landscape, with … residents (both employed and self-employed) worked either part-time or full-time in the retail sector, with average … trade subsectors. Increased online sales contributed, in part, to the growth in taxable sales in the nonstore …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Real Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years … Accounting Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34CUNY Bulletin No. CU-372
… Purpose To explain the agency procedures for reporting rate increases … and 5/31/09 Backgr ound The rate increases are pursuant to the New York City Comptroller’s Consent Determination … March 31, 2009 Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Medicaid and the New York State Health Insurance Program (NYSHIP) from 2008 through 2011. Davis, who currently resides … quantities for 23 other prescriptions, overcharging NYSHIP $11,942 for them. NYSHIP provides health insurance to some state and local …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… Town Law, §176-d authorizes a fire district to include as part of its budget an appropriation to fund an annual …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … have not established a policy or written procedures to ensure that all overtime hours worked by department … district officials have not always required employees to obtain written preapproval for working overtime, there is …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … funding. Auditors found that the town did not document how grant funds were spent and failed to ensure the intended … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank … adequate oversight of district financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0SUNY Bulletin No. SU-326
… in BU28 to be paid in Administration 1L. Employees who are part time (less than 50%) receive a prorated amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting … maintain, and at his discretion, revise and modify a state accounting and financial reporting system which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-303
… in BU28 to be paid in Administration 1L. Employees who are part time (less than 50%) receive a prorated amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedComptroller DiNapoli Releases Municipal Audits
… Town Court on Feb. 23, 2016 to a class A misdemeanor. As part of the plea agreement, the former director agreed to …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments to Eye Care Providers (2015-S-6) Auditors identified … and revalidating procedures that undermine its ability to ensure that only qualified providers participate in the … for provider enrollment and revalidation were able to obtain Medicaid eligibility under questionable …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0