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Village of Medina – Ambulance Service Billings (2014M-326)
… audit was to review ambulance service billing procedures for the period January 1, 2011 through September 10, 2014. … elected five-member Board of Trustees. The Village budget for the 2014-15 fiscal year is approximately $5 million. Key … allowed a third party to collect Village money. The rates for service types indicated by the patient care records and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Village of Pittsford – Board Oversight (2017M-51)
… Board’s oversight of the Village’s financial operations for the period June 1, 2015 through November 16, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.3 … million. Key Findings Village officials developed budgets for the general fund that had insufficient appropriations and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Franklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … approximately 690 students. General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Lewiston-Porter Central School District – Financial Condition (2014M-202)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 through June 6, 2014. Background … with approximately 2,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $41 million. … depleted. The District realized negative budget variances for revenues from fiscal years ending 2011 through 2013 and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Sayville Union Free School District - Purchasing (2019M-69)
… Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748. Four vendors were paid $48,816 for goods procured without a competitive bid as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69City of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Management and Control of Employee Overtime Costs (Follow-Up)
… earned in excess of $75,000 annually by individuals whose salary base was at least $75,000. We also found overtime …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followState Agencies Bulletin No. 1526
… the New York State Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll … no longer needed Do not share the NYS EmplID with anyone who is not authorized to use this number in the course of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemTrash Can Free Stations Pilot Program (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial report, … limitations in Transit’s methods to evaluate the progress of the Pilot Program. Consequently, it was unclear whether …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followHenrietta Fire District – Financial Condition (2021M-27)
… not effectively manage the District’s financial condition and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget … to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Archived Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) … of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent Committee Inc. …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli Releases School Audits
… not limit or monitor employees’ personal internet browsing and their use of social media on district computers. … officials did not restrict user permissions to the network and the student information system software application based on job duties and did not disable unneeded network and local user accounts. …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1908
… the State Comptroller to offer any employee who receives a salary through direct deposit access to their electronic pay … changes must be made through the Direct Deposit Form for NYS Employees (AC2772) and submitted to their Payroll … coordinate with ITS in order to establish NY.gov accounts for their employees requesting access to NYSPO. This includes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesOpinion 88-72
… district within the county district. This is in reply to your inquiry regarding the formation of a town sewer … are under orders from the county health department to remedy problems with their septic systems. These residents … have requested that the county district extend its lines to serve them, but the county district has refused to do so. …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… bylaws and seven-member Board. The Board is responsible for managing the Department’s financial activities. The Treasurer is responsible for maintaining custody of, disbursing, depositing and … duties. The lack of oversight of financial operations increases the risk of theft, potential liability and waste of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… which was $3.6 billion, or 6.2%, lower than last year for the same period, primarily due to lower Medicaid …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsIT Security Fundamentals – Information Technology Governance
… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… which was $2 billion, or 1.8%, higher than last year for the same period, primarily due to higher education costs. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-year