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Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more … management, including adopting an investment policy. Audit Summary We determined that the District’s investments were … the District’s bank accounts were competitive. During our 25-month audit period, the District earned $114 in investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City … or RFPs for eight purchases totaling $194,308. Town of East Hampton – Budget Review (Suffolk County) Auditors found … completed audits of the Clarence Fire District Town of East Hampton Town of Elmira City of Lockport and the City of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsBornhava – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background Bornhava, a not-for-profit organization located in Buffalo, New York, … range of preschool special education services to children with disabilities from birth to five years of age. Bornhava … ended June 30, 2014, Bornhava reported approximately $1.8 million in reimbursable costs on its CFR for three …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… of our audit was to examine the District’s financial management practices for the period July 1, 2014 through … FrankfortSchuyler Central School District Financial Management 2016M226 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health (DOH): Medicaid Program: Medicaid Payments for … included: claims billed for excess quantities of drugs; claims for drugs in which the prescriptions were … inappropriate refills. The audit also identified a range of practices by both Joia and a doctor that warrant further …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… trucks such as tires, oil, wiper blades, etc. Equipment Rentals and Leases 56020 Equipment Lease Long-term equipment contract leases. 56021 Equipment Rentals Short-term equipment rentals. 56022 Motor Vehicle Lease Autos, Vans, Buses, Light …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… Attrition outpaces hiring among New York City’s municipal workforce, which could have an impact on critical city services and programs, according to a report released … State Comptroller Thomas P. DiNapoli. The report shows the city’s full-time workforce declined by 19,113 employees over …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionOther Bulletin No. 48
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2019 SCF CSEA 2% Salary Increase and provide … Fund’s Board Resolution 2017-12 authorizes the Memorandum of Agreement between the State University Construction Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-48-april-2019-state-university-construction-fund-scf-civilSelected Safety and Security Equipment at Subway Stations
… the equipment used to ensure the safety and security of passengers using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of Maintenance of Way. Transit’s safety and security …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsSUNY Bulletin No. SU-185
… 4/11/12 Eligibility Employees in Bargaining Unit 28 who are Active on the payroll or on a Paid Leave of Absence at … the counties of Nassau, Suffolk, Rockland or Westchester are entitled to the payments from the Downstate Location … Code: LOS (Location Stipend), ( XLS , YLS or ZLS for Non Resident Aliens) Earnings Begin Date: 11/24/11 Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-185-suny-downstate-location-stipend-gseu-represented-employeesCity of Yonkers – Budget Review (B17-6-11)
… overtime costs could potentially be over budget by as much as $2.6 million based on the 2016-17 fiscal year … $828,000 in the 2017-18 budget. The City’s adopted budget does not include a contingency appropriation, which leaves … authority and the City’s ability to increase property taxes may be limited in future years if property values do …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan update highlights … “The budget update also continues the city’s practice of not fully budgeting for known spending risks, including … and social services. The city did not budget for the cost of expanding its Family Homelessness and Eviction Prevention …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… or developed long-term financial and capital plans. As a result, the Board has adopted budgets that were not based on …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96State Agencies Bulletin No. 703-A
… undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… highway and fire protection) totaled $2,119,755. Audit Summary The former Supervisor, who resigned in October 2024, … financial reports (including budget-to-actual, balance sheet and reconciled cash balance reports) to the Board. The … and changes in fund equity for each fund; summary budget information; statement of cash flows for …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlState Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at … since April 1, 2023, with union dues withheld (Code 291 for BU 01 and Code 491 for BU 21). Background: NYSCOPBA membership dues for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationVestal Central School District – Fund Balances (2017M-91)
… period July 1, 2015 through March 31, 2017. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego … Vestal Central School District Fund Balances 2017M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91