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Town of Corning – Financial Condition (2020M-13)
… report - pdf ] Audit Objective Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets that underestimated revenues (until … a reasonable fund balance policy. Key Recommendations The Board should: Ensure the estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of Hilton - Financial Management (2020M-31)
Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mAddison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … providers without seeking competition. Did not solicit a request for proposal (RFP) for audit services within the … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-62020 Financial Condition Report – 2020 Financial Condition Report
… through most of the fiscal year before finally ending in February, as the COVID-19 pandemic forced severe limits on … than we have seen in decades. This Financial Condition Report can help New Yorkers better understand the challenges … but the longer-term outlook as well. Read More About this Report This report provides citizens with an overview of the …
https://www.osc.ny.gov/reports/finance/2020-fcrFabius-Pompey Central School District – Budget Review (B3-14-5)
… to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for … the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Hancock Fire Department - Financial Operations (2018M-236)
… Board should require more support for collections, such as tickets or receipts. The finance committee should audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… - pdf] Audit Objective Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and disbursed. Key Findings Student treasurers and advisors failed to maintain pre-numbered tickets and … Determine whether extraclassroom activity ECA funds were properly collected recorded deposited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mState Agencies Bulletin No. 1164
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase and a one-time retroactive adjustment. Affected Employees Employees who are members of NYSCOPBA, Inc. and are currently in, or have been in … To notify agencies of an automatic Dues and Agency Shop Fee increase and a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationExamination of Procurement Card Payments
… when purchasing $1.6 million in goods and services from 12 vendors during the period January 1, 2016 through December … aggregate amount of such purchases to be made in a 12 month period exceed the monetary thresholds. Agencies are … in the year-to-date and life-to date amounts on the contract. Key Findings DDSOO staff did not comply with the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year … in costs charged to the SEIT program that did not comply with SED’s requirements for reimbursement. The disallowances …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … tax relief (i.e., STAR) credits (collectively referred to as credits) approved by the Department were appropriate … examination period, the Department approved and submitted to our Office 7.7 million refunds for payment totaling over …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxVillage of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … officers did not accurately record collections totaling $1,804. Cemetery Department (Cemetery) collections and Code …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … resulting in unrestricted fund balances totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … New York State General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, … on July 18, 2024; 717 days after the due date. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli today announced the following audits were issued
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsRetroactive Payments – Legacy Reporting
… monthly report. Your letter should include the member’s name, NYSLRS ID, Social Security number, the payment amount …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsState Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied with Medicaid provider enrollment … To determine whether certain eye care providers who appeared to be affiliated complied with Medicaid provider enrollment …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… counties: Chemung [pdf] , Onondaga [pdf] , Orange [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1