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Town of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Apalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25State Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct Deposit Advice statements no longer will be the Office of the State Comptroller name and address. The return address will be the employee’s agency … To notify agencies that the return address on all Direct Deposit Advice statements no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsCUNY Bulletin No. CU-298
… Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus … The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentCUNY Bulletin No. CU-569
… verifying the employee’s enrollment is complete. Main Menu>Payroll of North America>Employee Pay Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-569-new-403b-after-tax-deferred-annuity-plan-roth-cunyHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… the Board could not effectively evaluate projects or hold project owners accountable. The Board did not verify applicants’ project information or complete cost-benefit analyses (CBAs) … did not adequately monitor sales tax exemptions claimed by project owners. One project exceeded its authorized exemption …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … Only instructional staff were required to complete mental health training. Three of the 12 recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… $1 million during our audit period because of the Board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting … actual results or trends and did not contain estimates for all known revenues and expenditures. The adopted budgets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… or ensure the constitution (bylaws) were followed. As a result, neither the Company nor we were able to confirm all … to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements totaling $3,052 were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… controls over financial operations for the period January 1, 2015 through August 10, 2016. Background The Pittsfield … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… to make sure that every New Yorker can easily claim their money. By simplifying the process, my office will be able to return lost money even faster while still ensuring the funds get … it will be even easier to connect New Yorkers with their lost money.” The average claim paid out is between $50 and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal … To determine whether the costs reported by the John A Coleman School Coleman on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… Arc Erie County New York (Arc Erie) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately … the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit … expenses reported on ARC Erie’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program Arc Erie …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualOpinion 2007-4
… to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to … HOME RULE LAW §10(1)(ii)(e)(3): A village may not hold the proceeds of the sale of unneeded village real … services agreements. You ask whether a village may hold the proceeds of the sale of unneeded village real …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Schenectady City School District – Math Workbook Inventory (Schenectady … the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s proposed … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Medicaid payments, including: $3.7 million in overpayments for claims that were billed with incorrect information … coverage that recipients had; $3.1 million in overpayments for claims involving Medicare coverage that were incorrectly processed; and $1.3 million in overpayments for improper newborn birth claims. About $4.5 million of the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsCity of Olean – Budget Review (B1-16-2)
… budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2State Comptroller DiNapoli Releases School District Audits
… 2018-19 that it did not use to fund operations because of generated surpluses. As of June 30, 2019, the surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases State Audits and Examinations
… Office of Temporary and Disability Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (Follow-Up) … and readily store, access, and analyze complete wage, subsidy and transitional information and require contractors …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations