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City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Funds and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former clerk-treasurer did not adequately perform her …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City … private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the city, such as reputation damage, lawsuits, a disruption …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Fort Plain Central School District - Claims Audit Process (2018M-50)
Fort Plain Central School District Claims Audit Process 2018M50
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50June 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental … model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an increased accountability by the governmental units. …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Agencies Bulletin No. 902
… W-2s. OSC will no longer supply, and agencies will not be required to stock, blank forms for this purpose. Replacement … will continue to access the data to reissue a Form W-2 from the NPAY731 (W-2 Audit Report) Control-D report. During … year and the .PDF fillable W-2 will appear. Agencies are required to fill in the Adobe .PDF form using the exact data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/902-new-procedure-reissue-prior-year-form-w-2-tax-years-2005-2006-and-2007Opinion 91-4
… the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire … of trustees of a village ... all of the territory of which is embraced within the boundaries of a joint fire district … obligations, the village board may wish to take into account the village's continuing responsibility to pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: 16 School Districts Designated in Fiscal Stress
… Monitoring System for the school year (SY) ending June 30, 2023, up from 14 districts in fiscal stress the prior year, … meet expenses. School districts are given a fiscal stress score based on several factors: year-end fund balance, … three school districts in “significant fiscal stress,” the highest category – Amityville Union Free School District, New …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… billion in February were $21.6 million above the state’s latest estimates, according to the monthly cash report … than originally projected, and $19 million higher than the latest estimates. “This year’s budget assumed relatively … up 2 percent from last year and $21.8 million above the latest projections; All Funds receipts totaled $131.6 billion …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileFacility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations … responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal … requirements. … To determine whether the costs reported by League Treatment Center on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School District Audits
… IT assets valued at $11,397 were not included on the inventory list and could not be located. Richfield Springs Central School District – Fixed Assets (Herkimer County) Fixed asset and disposal policies were not comprehensive or being …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… The audit suggests ORES should be more transparent about the timeliness of the application process and where …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… audit report, UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Report … setting. The objective of our initial audit, issued on September 13, 2023, was to determine whether United …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsOpinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in villages situated within the town, unless there is a State statute that requires or permits any given expenditure … article, each city, incorporated village and town in the state shall constitute a separate primary registration …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
Warsaw Fire Department Internal Controls Over Financial Operations 2013M347
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January 1, 2012 through … fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Travel Advisory No. 10
… Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description XIII.1 Employee Expense … Allowed Values for Processing Payments in SFS Updated the Section Overview. XIII.9, Expense Types Attachment Allowed … References: Guide to Financial Operations Chapter XIII, Section 1 – Employee Expense Reimbursement Overview Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the … for a proper annual audit. … Afton Fire Company Emergency Squad Internal Controls Over Financial Operations 2013M275 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPutnam County Industrial Development Agency – Management Practices (2013M-257)
… The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices … 2012 to May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-management