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East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Comptroller DiNapoli Releases Municipal Audits
… Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … financial transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie … of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $850 million in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceNon-Emergency Patient Transportation Services (Follow-Up)
… initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background The New York City … non-emergency transportation for healthcare-related services. These services must be authorized in advance by the patient's …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … TownVillage Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fService-Disabled Veteran-Owned Business Program Implementation
… the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, 2014 through … the Division of Service-Disabled Veterans’ Business Development (Division) within OGS to oversee the State’s … milestones and participation goals to guide its future progress. The Program could also benefit from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationState Agencies Bulletin No. 954
… mentor will receive a mentoring premium of one thousand dollars ($1,000) annually. This premium shall be paid on a bi-weekly basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet and increasing the District’s buses-to-mechanics ratio to a more efficient level. By making …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesState Agencies Bulletin No. 446
… Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees who participate in the College Savings Program. Effective Date Immediately Background At the … Investment Management, respectively, of New York's College Savings Program. OSC Actions OSC updated all payroll records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsNewfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Circle of Friends – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… ready to submit encounter transactions to the EIS improved from 10 to 43 by Nov. 20, 2015. Department of Health: … of the Early Intervention Program’s State Fiscal Agent (SFA) (2015-S-22) DOH generally provides effective oversight of the SFA that helps ensure early intervention (EI) claims are paid …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The purposes of our audit were to evaluate the District’s financial management and calculation of separation payments … or known trends. Two of the District’s six general fund reserves, which had balances totaling more than $4 … funding levels. If deemed necessary, the Board should research the origin of the existing unemployment reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWyandanch Union Free School District – Budget Review (B24-7-2)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the … as follows: Level 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: Account … The Account ChartField identifies type of resources acquired or disbursed and defines the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState Agencies Bulletin No. 2134
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, May 2, 2023. … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State … impact to paychecks if the NYS budget or an extender bill is not passed by 12 pm on Tuesday May 2 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Monday, April 24, 2023. … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State … impact to paychecks if the NYS budget or an extender bill is not passed by 12 pm on Monday April 24 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2130
… impact to paychecks if the NYS budget or an extender bill is not passed by 12 p.m. on Tuesday, April 18, 2023. … signs the 2023-24 State budget or a budget extender bill to provide for the continuing operation of State … impact to paychecks if the NYS budget or an extender bill is not passed by 12 pm on Tuesday April 18 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… audit was to review internal controls over the Library’s private funds and employee leave accruals for the period of … controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and … Establish policies and procedures to ensure that private funds are reported to the New York State Education …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… of the state, the continued rise in the price of goods and services has increased the cost of doing business for … are based on estimates by the Department of Taxation and Finance. The distributions in the third month of each … July. Table Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-april