Search
State Comptroller DiNapoli Releases School Audits
… Square Central School District , Hastings-on-Hudson Union Free School District , Livonia Central School District … payments being remitted to the vendor. Hastings-on-Hudson Union Free School District – Financial Condition (Westchester … Central Square Central School District HastingsonHudson Union Free School District Livonia Central School District …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsSteuben County – Financial Management (2025M-127)
… reports. Understanding the Audit Area A key measure of a county’s financial condition is its level of fund balance, which represents the difference between … accumulated over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Agencies Bulletin No. 1874
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 24 of the Laws of 2019, which implemented the 2016-2023 Agreement, including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityXII.6.L Replenishing an Advance Account – XII. Expenditures
… Preparation: Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID … with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable … with disabilities who are between three and four years of age. CES is reimbursed for these services through rates … to CES’ tuition reimbursement rates. Remind CES officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1364
… the refund amount (total boxes 4 - SS tax and 6 - Med tax) for each employee. Complete Section A of Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxUse of Electronic Benefit Cards at Prohibited Locations
… benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable federal and … in an unclothed state for entertainment (prohibited locations). 1 In addition, the Act requires states to report … of TANF assistance in EBT transactions at the prohibited locations. 2 For states that fail to comply with this …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central School … Central School District – Financial Management (Allegany County) District officials have not effectively managed fund … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , … State Comptroller DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsControls Over Equipment
… by the New York City Health and Hospitals Corporation Act of 1969. H+H, the largest public health care system in the nation, is a network of 22 facilities, including 11 acute care hospitals, 6 … capital assets include land, buildings, and equipment. As of June 30, 2017, H+H reported $8.4 billion in capital …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentOther Bulletin No. 24
To inform the State University Construction Fund of OSCs automatic processing of the repayment of SCF CSEA DRP reductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilOversight of Registered Apprenticeship Programs
… services to its customers—the workers and businesses in New York State. As part of fulfilling its mission, DOL … employee (apprentice) during which the apprentice learns a trade. Each Program requires 1 or more years of on-the-job … work with and execute a written agreement with another party or parties, such as an individual, an employer, or an …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsOpinion 96-19
… fire district located within the town may jointly purchase land and construct a building thereon to be used as the town … respective functions. Specifically, towns may acquire land and construct a building for, among other things, use as … district may, pursuant to article 5-G, jointly acquire land and construct thereon a building suitable for a combined …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Oversight of Child Protective Services
… there is reasonable cause to suspect that a child (i.e., under the age of 18) has been impaired or is in … the SCR and determining actions for the calls, we found closure codes for non-report calls could more accurately reflect the nature of closure and why the call did not result in a report. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesNewburgh Enlarged City School District – Financial Management (2025M-32)
… These funds were unused and/or likely exceeded the amount reasonably needed by the District based on our review …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… members ensured that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and … Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the … Madison Central School District Procurement of Professional Services 2015M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mGlens Falls Housing Authority – Tenant Rents (2014M-370)
… manner. Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly segregate the …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Town of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. … accruals. The clerk did not deposit a total of $10,004 in collections, and Town officials cannot account for this …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Opinion 95-32
… Interests After Appointment of the FDIC as Conservator or Receiver, adopted March 23, 1993; 12 USC §§1821[e][11], …
https://www.osc.ny.gov/legal-opinions/opinion-95-32