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Fabius-Pompey Central School District – Budget Review (B3-13-5)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments … tax levy that is over the statutory limit by $58,246. Key Recommendation Be mindful of the legal requirement to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Overview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for … IT operations after an unexpected incident. A disruptive event could include a major natural disaster such as a flood, …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company expenses. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andHarford Fire District – Records and Reports (2016M-170)
… files the annual financial report within the prescribed time frame. Attend training regarding recordkeeping and financial reporting. Complete monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Glenham Fire District – Cash Disbursements (2016M-380)
… or approved them. Four claims totaling $2,267 did not have sufficient supporting documentation. Although fire … a thorough audit of individual claims and ensure they do not contain sales tax or other unnecessary charges. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of New York. This dashboard provides … quarterly data on the number of full-time equivalent (FTE) employees by agency since 2014. About the Dashboard FTEs …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardTravel Advisory No. 13
… Subject: Updated Mileage Rates Guidance: The Internal Revenue Service and the U.S. … Services Administration issued new standard mileage rates for 2026. The standard rate for personal vehicle … References: Chapter XIII Section 4.C Travel Mileage Rates … Updated IRS Mileage Rates …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… Literacy (Report 2020-S-53 ). About the Program In recent decades, financial literacy has emerged as a key …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followState Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 applicants, with an average grant amount of $18,608. Auditors found ESD awarded almost $4.1 million to … type, need, or factors established in the original goals of the Program when awarding grants, instead favoring a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… on-time performance. Some delays were controllable (car equipment problems, track work), while others were not … if the MTA could show efforts to address these issues. Car Equipment: Three district managers said subway car equipment problems, which caused six percent of the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackState Comptroller DiNapoli Releases Municipal & School Audits
… they were reasonably funded. Blind Brook-Rye Union Free School District – Capital Project Change Orders …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Homeless Services Housing Needs Assessment
… to health care (including physical and mental health), treatment for substance abuse, childcare services, and … the client may need, such as life skills coaching and medical, mental health, and/or substance abuse treatment. The … as follows: 1 of 2 cases requiring medical services (50%). 6 of 13 cases requiring substance abuse services (46%). …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, … October 2022. About the Program The State University of New York (SUNY) is the largest comprehensive system of public … to and usable by individuals with disabilities. For any new construction or alteration that began on or after March …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… Washington than it sends.” New York’s FFY 2021 per capita contribution to the federal treasury was $14,753, and it … surplus. Federal Spending Overall, New York received 6.8% of total federal spending examined in FFY 2021, up from 6.4% in the prior year and higher than its share of the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… June 17th, he faces no less than one year behind bars and up to 1 ½ to 4 ½ years in state prison. Cohen, who served as …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… $2,900,000.00 in Medicaid funds from the New York State Department of Health. The thefts are alleged to have occurred … the funds through two fraudulent billing schemes. A joint investigation was conducted by the Orange County District … of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information developed …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsOpinion 89-42
… is issued, the security being evidenced only by an account master record and a description of the security in a … provide that every "owner" of a security must establish an account master record before the owner may deposit a security … or corporation established by law" (31 CFR 357.21[e]). The account master record will include, along with other …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Maternal Health
… Objectives To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York … monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving. The audit …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… in 2024 that could have ballooned to $1.6 billion in 2026. With new funds made available by the state and city, … budgets throughout its five-year financial plan through 2027. MTA projects its overall revenue will increase by 4.4% … downstate casinos to provide $500 million in each of 2026 and 2027. Any delay in the casinos’ approval could throw …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backOpinion 95-23
… in support of the claim. Town Law, §118(1) provides that, with certain exceptions not applicable here, no claim against … origin to the claim is not available or is not the person with actual knowledge that the supplies or equipment have …
https://www.osc.ny.gov/legal-opinions/opinion-95-23