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IX.7 Overview – IX. Federal Grants
… to actively manage their grants within these modules. In addition, expenditures will be cost collected in PC for both non-onboarded and onboarded agencies to help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewTown of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269College of Geneseo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other outliers. Many of these … costs totaling $252,042. Key Findings The travel expenses for the three College employees selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Community and Economic Development, which inappropriately gives the appearance that the Agency is legally affiliated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by … Board borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… thank Westchester County District Attorney Rocah’s office for aggressively pursuing this case.” “Our office is …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… allowed them to be paid late due to the lack of available cash. We found weak controls over cash receipts. Key Recommendations Provide adequate oversight … reconciliations, and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Tuckahoe Common School District – Purchasing (2013M-158)
… by seeking competition when procuring the services of professional service providers. The Board did not follow its … Board does not always enter into written agreements with professional service providers. Key Recommendations Ensure … obtain the vendors. Enter into written agreements with all professional service providers. … Tuckahoe Common School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Alden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Main-Transit Fire Department – Credit Cards (2024M-77)
… the Board approved the credit card bills for payment, it did not ensure that the related voucher packets had …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136What to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting Workers' Compensation Benefits page for additional information) Tier 6 members: Report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportIndustrial Development Agency Board Governance (2017-MS-1)
… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … whether project owners are meeting the goals included in their agreements, such as job creation and retention …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was … of certain documents related to the issues identified in our report. Based on the limited procedures, it appears …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April … Year-to-date tax collections were $5.4 million over the latest projections (released Nov. 5) and nearly $1.7 billion … $1818 million lower than the Division of the Budgets latest projections but $19 billion higher than April …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 857
… will occur. Questions Questions may be e-mailed to the Payroll Deductions mailbox. … To provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… 1, 2012 to August 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health … coverage to more than 1.2 million active and retired State, participating local government and school district … Plan is the primary health benefits plan for NYSHIP. The State Department of Civil Service administers the NYSHIP …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59