Search
County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. Background The … County of Otsego Accountability Over Trust and Agency Funds 2014M041 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Opinion 94-9
… may be designated by a county as one of its official newspapers and may submit claims for compensation pursuant to … 1975 permit a county to designate as one of its official newspapers a publication which is not registered as second … of a county shall annually designate at least two newspapers published within the county as official newspapers …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Gates Fire District – Board Oversight of Long-Term Planning …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School District , Katonah-Lewisboro Union Free School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether under these circumstances the political subdivision without competitive bidding may … enter into a 60month installment purchase agreement with the State vendor …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Overview – Special 20- and 25-Year Plans
… Your pension is based on your years of credited service and your final average earnings (FAE). Your FAE is the average of your highest three consecutive years of earnings.* Usually these are the years right before …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewTown of Berkshire – Justice Court Operations (2016M-425)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through August 25, 2016. Background The Town of Berkshire is located in Tioga County and has a population … Town of Berkshire Justice Court Operations 2016M425 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Opinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the procedures of Town Law 202b authorize the replenishment of sand and the installation of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 91-44
… the State health insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Rochester Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… can only be done on an AR Deposit using two sequences that net the deposit total to zero. These corrections should be … can only be done on an AR Deposit using two sequences that net the deposit total to zero. These corrections should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentXVI.3.A Financial Statements – XVI. Financial Reporting
… for the general fund; A description of significant capital asset and long-term debt activity during the year; A … stated on the State’s budgetary basis. Infrastructure asset information would include schedules reporting the … annual amount required to maintain or preserve the asset compared with amounts actually expensed for each of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsMonitoring of Air Quality (Facility Permits and Registrations)
… Objective To determine whether the Department of Environmental Conservation is taking … necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsState Comptroller DiNapoli Releases Audits
… and one is no longer applicable. Department of Health – Oversight of the Early Intervention Program … improve child and family developments. The Department of Health (DOH) oversees both the Program and its contracts with … (Preschool Special Education Audit Initiative) – Adaptive Solutions Multi Services, PLLC – Compliance With the …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 741
… job action request: Enter today’s date. Enter reason code COR. Complete Status Reason box. The agency must submit … Enter appropriate effective date. Enter appropriate reason code from chart below. Complete the necessary boxes. Click … AnnDt or FIS Sal CPF Chg PT FT CPG Change Pay Group CPT Chg Pct CRS Correct/Change Status CSH Chg Standard Hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureState Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of the town’s procurement policy, and as a result, town … procuring goods and services totaling $561,829, or 48%, of the purchases reviewed. Because officials did not always …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … the statutory limit by $1.3 million, or 11.9 percentage points. The board and district officials did not develop and … by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were higher than necessary, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… the following State Government Accountability and Bureau of State Expenditures audits have been released: State Government Accountability Audits Department of Health – Medicaid Program: Oversight of Health Homes (2023-S-8) The Health Home Program, …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-294
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing and to provide instructions for … Pay Period 19C. Affected Employees Judges and Justices of the Unified Court System who are paid using the LEG Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Falls, Ogdensburg and Poughkeepsie; and the towns of Cherry Valley, Oswego and Parish. An additional 10 municipalities … in the downstate regions of Long Island and the Mid-Hudson Valley. The number of local governments that either failed to …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scores