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Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Department operations for the period April 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityBrushton-Moira Central School District – Financial Condition (2015M-340)
… in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Carthage Central School District – Financial Condition (2014M-138)
… in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardThousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Clifton Park Water Authority – Water Charges (2015M-247)
… the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. … public benefit corporation that was established in 1990 under New York State Public Authorities Law to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247State Agencies Bulletin No. 1881
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… of AUC tax revenue to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesDiNapoli: New York on Better Financial Footing
… revenues with recurring spending and to limit the use of temporary resources. "New York has made significant … through 2018 average $2.5 billion annually, or 3.7 percent of average projected General Fund revenues, much lower than the levels of five and ten years ago. The Executive has instituted a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… fourth non-DOB inspector did catch the problem at another building. However, he decided it was not an imminent hazard … of wear, called rouging. The problem was missed at one building and noted at the other, but the non-DOB inspector … Ensuring that DOB communicates upcoming inspections with building owners so they can gain access. Establishing …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedSelected Safety and Security Equipment at Train Stations
… September 12, 2017. Background Staten Island Railway (SIR) is a subsidiary of the Metropolitan Transportation Authority … and 43 Customer Assistance Intercoms (CAIs) (intended for customer use in emergencies) at an estimated cost of … (i.e., CCTV cameras and DVRs) installed at stations. A SIR official told us that maintenance of the "old" CCTV equipment …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsState Comptroller DiNapoli Releases Municipal & School Audits
… by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … to the claim but were approved for payment by the board. In addition, the commissioners approved and audited their own … real property tax exemptions. Of the 408 tax exemptions in those categories granted in 2022 and 2023, auditors …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 99-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… recipients who appeared eligible for Medicare based on age were not enrolled in Medicare. Medicaid could have potentially saved $294.4 million on behalf of these recipients for claims that could … June 30, 2021, the Gavras Center reported approximately $4.3 million in reimbursable costs for the SED preschool …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-308
… UUP 2% Salary Increase and provide instructions for payments not processed automatically. Affected Employees … a payment and has been paid in the same Employee Record Number since the effective date of the payment, all … beginning in Administration Pay Period 8L, the agency must report the adjustment amount for earnings codes such as: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-308-2020-retroactive-salary-increase-psnu-employeesState Agencies Bulletin No. 1178
… automatically. Affected Employees Eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL Effective Date(s) September 2012 Performance Advance payments for PEF employees are effective: … year; and has a rating at least equivalent to “Effective.” Unsatisfactory Ratings Employees rated “Unsatisfactory” are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1178-september-2012-performance-advances-graded-and-ns-equated-gradeState Agencies Bulletin No. 1085
… automatically. Affected Employees Eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL Effective Date(s) September 2011 Performance Advance payments for PEF employees are effective: … year; and has a rating at least equivalent to “Effective.” Unsatisfactory Ratings Employees rated “Unsatisfactory” are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1085-september-2011-performance-advances-graded-and-ns-equated-gradeDiNapoli Announces State Contract & Payment Actions for November 2014
… their money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014