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Schenectady County – Investment Program (2025M-5)
… investment options providing significantly higher interest rates were available to County officials. Had officials …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Schalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery … in the general fund that should have been transferred to a debt service fund. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Shoreham-Wading River Central School District – Financial Management (2017M-75)
… exceeding the statutory limit by almost 7 percentage points. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPutnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex … historical trends or other identified analysis, including a reasonable estimate of appropriated fund balance. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Worcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, … 2014-15 District officials overestimated appropriations by a combined total of $2.4 million or 7.5 percent. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the … and use of three of its four reserve funds, and one fund was overfunded. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Dalton-Nunda Central School District – Separation Payments (2015M-142)
… The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and Mount Morris in Livingston County, the Towns of Granger and Grove in … bargaining agreement, one employee improperly received a separation payment of $1,777 and one employee was underpaid …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial affairs for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Franklin Square Union Free School District – Fund Balance (2016M-129)
… completed fiscal years by an average of 11.9 percentage points. District budgeting practices made it appear that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany … It enrolls approximately 235 students and is governed by a five-member elected Board of Education. The District’s … report to verify the amount collected and deposited each day is accurate. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57State Agencies Bulletin No. 147
… Immediately Background Information A new earnings code was established to report fee earnings plus retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationIX.2.A Acronyms – IX. Federal Grants
… of Federal Regulations CMIA Cash Management Improvement Act DUNS Data Universal Numbering System Identification … Entity ID USDA United States Department of Agriculture WIA Workforce Investment Act WIC Women, Infants and Children Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsComptroller DiNapoli Releases School Audits
… subsequent year’s budget, the total amounts appropriated were mostly not used because district officials overestimated … District – Claims Auditing (Essex County) Although claims were generally supported by adequate documentation and were for appropriate purposes, they were not always audited …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1149
… procedures to process Longevity Payments and adjustments for overtime payments. Affected Employees Certain seasonal … PEF. Background Chapter 491 of the Laws of 2011 provides for $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesOpinion 96 - 11
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … of town board to submit proposition to voter approval on own motion) REFERENDUM -- Permissive (need for when … This is in reply to your inquiry concerning certain land originally acquired by a county for non-payment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… inappropriate payments during 2015, including $2.3 million for dead patients and millions more for recipients who had been dropped from long term care … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… Access in 2019, is expected to increase overcrowding on subway platforms and surrounding passageways. …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetOpinion 88-70
… in the opinion. REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, … an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer systems. However, bond resolutions or …
https://www.osc.ny.gov/legal-opinions/opinion-88-70