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Rondout Valley Central School District – Fixed Assets (2023M-36)
… Audit Objective Determine whether Rondout Valley Central School District (District) officials properly accounted for … audit rondout valley school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town 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 Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… handrails at the accessible entrance ramp with a properly sized gripping surface. Recommendation Town officials should …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … exemptions. Stamford-Harpersfield-Kortright Fire District – Financial Activities (Delaware County) The board … cash, signing district checks and maintaining the accounting records, with no oversight. Find out how your …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Amenia – Leave Accruals (2013M-361)
… of compensation and leave accruals approved by the Board for the period January 1, 2012 through October 10, 2013. … and four elected Board members. Budgeted expenditures for the general and highway funds for 2013 totaled approximately $1.45 million and $1.09 … of compensation and leave accruals approved by the Board for the period Ja …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Electronic Reporting
… Property Administrators (NAUPA) Standard Electronic File Format . Submit your completed Report of Abandoned Property easily and securely by uploading a file . Only NAUPA formatted files are accepted after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Agencies Bulletin No. 999
… includes a Targeted Retirement Incentive and a “55/25 No Penalty” Retirement Incentive. The open period of the … as a result of the Retirement Incentive Program: Code Description Purpose TRI Targeted Retirement Incentive … who retire under the Targeted Retirement Incentive NPR No Penalty Retirement Incentive Identifies employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesState Agencies Bulletin No. 2012
… Therefore, the checks will not be available to process a Report of Check Returned for Refund or Exchange (AC-230) … blackout period ends. Note: The Payroll Check Notification Report will not be updated until the SFS blackout period has …
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
… Operations and the Bureau of Financial Reporting and Oil Spill Remediation with general ledger reports necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli Releases October State Cash Report
… $181.8 million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April … Thomas P. DiNapoli. The General Fund ended October with a balance of $11.4 billion, largely due to financial settlements. “The state’s …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportOther Bulletin No. 53
… promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be paid at the Hiring Rate of the higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Industrial Development Agency Board Governance (2017-MS-1)
… Industrial Development Agency Board Governance 2017MS1 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1City of Lockport – Budget Review (B23-1-7)
… was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the fire department, an increase of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and … certain documents related to the issues identified in our report. Based on the limited procedures, it appears that the … accurate accounting records were maintained or provide bank statements or canceled checks to the board and ensure …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits