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Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … Employees did not consistently punch in or out to record times they reported for and left work. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Town of Newfane – Supervisor's Financial Records (2017M-7)
… 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomXII.4.E Electronic Invoicing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides information to agencies regarding the methods vendors may use … module. Vendors will have the ability to attach supporting documents (up to two megabytes per attachment) to … Payable module. Agencies should refer to Section 4.E – Supporting Documents Associated with Electronic Invoices of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingDiNapoli: New York Sends More Money to Washington Than It Gets Back
… got back in federal spending in federal fiscal year (FFY) 2017, getting back 90 cents for every dollar, according to a report released today by State Comptroller Thomas P. DiNapoli. In 2017, New York was one of just 11 states that sent more to … it got back in federal spending in federal fiscal year FFY 2017 getting back 90 cents for every dollar according to a …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-york-sends-more-money-washington-it-gets-backComptroller DiNapoli Releases School Audits
… District , Pleasantville Union Free School District , Poland Central School District , Remsen Central School … would be funded or when each reserve would be used. Poland Central School District – Procurement (Herkimer …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOpinion 95-4
… by this code of fair procedure. March 1, 1995 Charles E. Drake, County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… 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 … When Medicaid recipients with ESRD are also enrolled in Medicare, Medicare becomes the primary insurer (payer) and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseSUNY Bulletin No. SU-322
SUNY Bulletin No SU322
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesState Police Bulletin No. SP-254
… is to inform agencies of OSC’s automatic processing of the 2023 and 2024 retroactive increases to the Holiday Bonus … Chapter 182 of the Laws of 2025, which implements the 2023-2026 Agreement between the State of New York and the New … Association (NYSPIA), provides for an increase to the 2023 and 2024 annual holiday compensation payment. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-254-retroactive-2023-2024-holiday-bonus-payment-eligible-employees-stateState Comptroller DiNapoli Releases Audits
… $13 million has not been billed or collected from commercial casinos for oversight costs. The commission also … to address disputes that may arise. Office of General Services (OGS): Efficiency of Warehouse Space (2019-S-1) OGS … Providers Upcoding Selected Evaluation and Management Services (Follow-Up) (2019-F-46) For the period Jan. 1, 2016 …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsOpinion 99-4
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … services of agents, employees and facilities of a town, in furtherance of the IDA's corporate purposes, and pay the … an agreed proportion of the compensation or costs. This is in response to your inquiry regarding the authority of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Town of Dayton – Audit Follow-Up (2019M-221-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Pulteney – Financial Condition (2021M-24)
… available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. Did … Did not adopt a multiyear financial plan, capital plan or fund balance, reserve or budgeting policies. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Henrietta Fire District – Financial Condition (2021M-27)
… Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on … unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 budget overestimated appropriations by approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27East Quogue Union Free School District – IT Asset Management (S9-22-8)
… east quogue audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as required by the District’s … were not removed from the District’s original asset list. Also, officials could not determine whether four assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mSaratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Willsboro Fire District – Financial Controls (2014M-156)
… The District is governed by an elected five-member Board of Fire Commissioners, and an appointed Treasurer acts … $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book registers, maintain … have not been filed with OSC for the past 3 years. The Board did not conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156