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Asset Forfeiture Escrow Fund
… 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a forfeiture under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Village of Nichols – Financial Condition (2013M-50)
… expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, … The Village was able to avoid fiscal instability because it received unanticipated revenues in four of those five … the year. Consider including a contingency appropriation it its annual budgets. … Village of Nichols Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Friendship Central School District – Fund Balance and Reserves (2022M-55)
… officials properly managed fund balance and reserves. Key Findings The Board and District officials did not … also overfunded one general fund reserve by $111,000. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Saugerties – Claims Auditing (2024M-144)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll system (PayServ) with the Social Security … for the inaccuracy of an employee’s job record in the NYS Payroll System. Effective Dates Effective immediately. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… Thomas P. DiNapoli issued a statement on the anniversary of the terrorist attacks: "On September 11, New Yorkers come … and the anger that we still carry, to mourn the victims of the attacks, and to honor the courage and dedication of the first responders and citizen volunteers who rushed to …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksCUNY Bulletin No. CU-598
… Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social Security Deficiency Flat Rate 582 CUNY SS/Medicare Deficiency 603 TIAA Before Tax Arrears 604 TIAA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryPayroll Users Group Organizational Charter
… The name of this organization will be the New York State Payroll Users Group. Article II. Mission The New York State Payroll Users Group is a partnership between the Bureau of …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCost-Saving Ideas: Managing Workers' Compensation Costs
… You should request and review a copy of your annual payroll audit (used to determine the job classification and … apportionment method to make sure that your allocation numbers (such as salaries or full valuation of real property) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCity of Lockport -- Budget Review (B18-1-10)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … agreements (CBAs) have expired and 36 City employees are retirement eligible and due buyouts totaling up to $864,000, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three … 13, 2011, Medicaid made improper payments totaling $94,460 to Davis Ethical Pharmacy. Based on information obtained from … that patients actually picked-up the drugs billed to Medicaid. Moreover, as a result of our audit, we concluded …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The New York … items were paid according to contract provisions. As a result, during the six-month period January 1, 2012 through June 30, 2012, Empire made a net overpayment of $391,894 on 81 claims from hospitals …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … deficits of $257,000 and $155,000. Village officials plan to raise water and sewer rates to make up the difference. The village’s tentative budget …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Ignition Interlock Program Monitoring (2015-MS-4)
… The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … install them at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Comptroller DiNapoli Releases School Audits
… 4 percent limit. Lake Pleasant Central School District – Payroll (Hamilton County) District officials have established …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Standardized Forms – Travel and Conference Expense Management
… to the traveler or the amount due from the traveler when there are excess cash advance proceeds. Certification – there … Sample travel forms can be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsTitle IV-E Foster Care – Federal Funding and New York
… added an average of $100 million annually in City funds to make up for a shortfall in IV-E funds. Moving forward, the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care