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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Williamsville Central School District – Financial Management (2016M-274)
Williamsville Central School District Financial Management 2016M274
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District Financial Management and Nonresident Foster Student Tuition 2016M224 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … for the food service fund. Develop a long-term plan to reduce the need for general fund subsidies to fund the food …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Walton – Bio-Digester Capital Plan (2016M-378)
… to incur substantial costs. Village officials received an offer letter from New York State Empire State Development for a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Suffern – Budget Review (B8-15-13)
… are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there were … the fund’s deficit. The adopted budget increased sewer rates by 5 percent to generate future operating surpluses. … a local law which allows the Village to override the tax levy limitation. Key Recommendations Amend the proposed …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… were disbursed. The President and Fire Chief periodically signed a series of blank checks for the Treasurer to use for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… 26 years as president, but for all public employees in New York, from the village hall to the classroom to the … “He championed pension improvements, the strongest in generations, landmark COLA legislation for retirees on a … and domestic partner rights, and so much more. “I send my condolences to Irene and his family, and may they …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueAlbany Parking Authority – Cash Collections (2016M-181)
… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 totaled approximately $7.4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Village of Newark Valley – Capital Planning (2016M-289)
… Village of Newark Valley is located in Tioga County and has a population of approximately 960. The Village is … 2016-17 fiscal year total $838,000. Key Finding The Board has not formally adopted a multiyear capital plan. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Accounts Payable Advisory No. 53
… resellers, applying credits and recording trade-in allowances. Reference: Guide to Financial Operations … see Chapter XI-A, Section 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on … as well guidance to all agencies on how to record trade-in allowances in the Statewide Financial System (SFS). For …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersSUNY Bulletin No. SU-324
… code for short term disability, critical care, and term life insurance. Affected Employees: Employees who are members of … using the new deduction code 523, UUP Colonial Insurance. The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesXII.6.O Paying Retainage – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with instructions on recording and paying … where ongoing contractual services exist between a Business Unit and a vendor, and the Business Unit deems it prudent to retain a certain percentage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canajoharie Central School District – Fuel Purchasing (Montgomery County) … high-credit risk fee in March 2019. East Greenbush Central School District – Leave Accruals (Rensselaer County) District …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… and other public or private schools. The district had no registration or residency information on file for 44 of these … Central School District – Leave Records (Broome County) Employee timekeeping records were inconsistent and leave used … did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The district …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… Paycheck Protection Program (PPP), a component of the latest coronavirus relief package. Under the PPP, employers … . For more information on the PPP visit the SBA . The latest $484 billion relief package included an additional …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax … parents save for college. Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 … and tax deductions for parents and loved ones who want to get a head start on saving for college. It’s never too early …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesSelected Wage Investigation Procedures
… including conducting outreach to claimants about case status and recovered wages. Our audit covered the period … employer within 60 days of creating a wage investigation case in the Department’s tracking system (docketing), as … make initial contact with employers within 60 days of case docketing and fully document their actions. Make efforts …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program in accordance with program goals … selecting LPAs and ensuring RESTORE program funds reach elderly residents from more counties and within the … Emergency Services to Offer Home Repairs to the Elderly RESTORE program …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairs