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Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRensselaer County – County Bridge Maintenance (S9-13-6)
… 31, 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The County is … $312 million in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This Department includes a County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Town of Somers – Justice Court (2013M-198)
Town of Somers Justice Court 2013M198
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Fleischmanns – Water Fund (2013M-151)
… to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … and sewer user fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s financial condition. Key Findings The Board did not … our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24State Comptroller DiNapoli Releases School District Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… 90 percent during fiscal years 2008 to 2012. Despite the high level of collection, the Village/Town still had $1.17 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Henrietta Fire District – Financial Condition (2021M-27)
… indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did not … The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Hammond – Town Clerk Operations (2014M-350)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fInvestment Advisory Committee
… The Investment Advisory Committee advises the Comptroller on general investment issues. The Investment Advisory … CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head … Johnson Chairman & Chief Economist Hugh Johnson Advisors, LLC Catherine A. Lynch, CFA Independent Board Director …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeOpinion 2004-2
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … code of ethics should be reviewed to ascertain whether it contains any pertinent provisions. If the contract between … by the vendor from the spouse of a town board member. It appears that the vendor would obtain gravel to fulfill the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2XII.4.E Electronic Invoicing – XII. Expenditures
… module in the Statewide Financial System (SFS) provides online agencies with the ability to receive electronic … The purpose of this section is to provide guidance to online agencies about identifying and processing e-invoices … SECTION OVERVIEW AND POLICIES This section provides online agencies with guidance regarding the electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 95-4
… regarding the propriety of payments made with county funds to reimburse officials upon the submission of travel … under section 209. Except as referenced above, section 209 does not specify what procedures the board, or a committee of the board, may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4DiNapoli: New York Sends More Money to Washington Than It Gets Back
… New York sent an estimated $24.1 billion more in tax payments … today by State Comptroller Thomas P. DiNapoli. In 2017, New York was one of just 11 states that sent more to … funding for health care and other programs could tip the balance even further," DiNapoli said. "The state relies on …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient steps to control the … renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the period January 1, 2010 … End stage renal disease (ESRD) is a medical condition in which a person has permanent kidney failure and requires …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseComptroller DiNapoli Releases School Audits
… School District , Huntington Union Free School District , Ithaca City School District , Newfane Central School District … balance increased beyond the 4 percent statutory limit. Ithaca City School District – Financial Condition (Tompkins …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-322
… of a pilot program establishing temporary overtime rates for employees in certain titles represented by NYSCOPBA … specific SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary … using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Metropolitan Transportation Authority (MTA) New York City Transit: New Customer-Focused Subway Metrics (2018-S-72) … For two key performance measures – mean distance between failures and ridership – auditors identified …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits