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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September … the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The Board did … unreserved fund balance of approximately $748,000, and the highway fund had a deficit unreserved fund balance of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55State Agencies Bulletin No. 1855
… OSC Actions OSC will update PayServ with the agency name and address provided. Agency Actions Agencies must … 20, 2020 . There is a 30 character limit for the agency name field. Please ensure that any changes submitted are … Department ID number(s) along with the correct agency name/return address in the email. NOTE: Changes made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Amenia – Leave Accruals (2013M-361)
… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for … The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361College at Cortland – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… Over Salaries/Benefits and Ambulance Services (Oneida County) The board did not properly authorize salaries and … questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Electronic Reporting
… Instructions Web-based application - no downloads required Secure communication - data is secure Complete and submit your report within 45 days once … remittances are due on or before the industry due date. Secure File Transfer Protocol (SFTP), email attachments, and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOpinion 97-17
… 1953, CHAPTER 768 (MCKINNEY'S UNCONSOLIDATED LAWS, §6211, et seq .): The board of trustees of a city and county public … officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of 1987, … as amended (see McKinney's Unconsolidated Laws, §6211 et seq .). The governing board of a county which establishes …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Industrial Development Agency Board Governance (2017-MS-1)
… prosperity and economic welfare of the people of the State. An IDA’s Board is responsible for the IDA’s general … provided, uniform project agreements, annual assessments on project progress including job creation and retention, as …
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 & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … even the limited oversight responsibilities outlined in the company’s bylaws. Certain officers hindered the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… health benefits plan for NYSHIP. The State Department of Civil Service administers the NYSHIP program and contracts … with modifier 59. Key Findings For 13 (5.3 percent) of the 245 claims we tested, a distinct or independent … service was not provided despite the service’s designation of modifier 59. The overpayments on the 13 claims totaled …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59City of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 2012
… for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … from their financial institution for any reason, whose Direct Deposit is reversed due to an overpayment, who request … the completion of fiscal year end processing. OSC Actions Direct Deposit Returns OSC will continue to receive and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsII.3.D Evaluation – II. New York State Financial Accounting
… tax refunds, and repayments of advances presented in forms suitable for comparison with the financial plans … plan updates released throughout the fiscal year. In addition, the State Comptroller is required under Section … and revenue processes. The reports provide information in a format which facilitates analysis of activities and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli 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 Comptroller DiNapoli Releases Municipal Audits
… The board and officials did not adequately monitor sales tax exemptions claimed by project owners. One project … that two other projects had reported inaccurate sales tax exemptions. Town of Stony Creek – Supervisor’s Records …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 53
… of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who … CSEA and Chapter 165 of the Laws of 2017 provide for a new procedure for calculating promotions for CSEA employees. The … Construction Fund and CSEA which provides for a new procedure for calculating promotions for CSEA employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the … Board failed to adopt comprehensive written guidance on credit card usage combined with the Department officials’ failure to review and approve the monthly credit card bills, left the Department’s funds subject to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by … New York State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-fees