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Village of Arkport - Information Technology (2019M-203)
… written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to Village officials. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningPutnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Tri-Valley Central School District - Financial Management (2020M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17State Contract and Payment Actions in July
… University in Broome County. Major Payments Approved Tax Refunds and Credits $399.6 million for 112,327 personal income tax refunds. $116.2 million for 29,639 corporate and other tax refunds. $36.5 million for 52,680 property tax credits. …
https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-julyXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… acquired Cost of cancellation of unexpired lease Payment of noncurrent taxes accrued on the land at date of … grading or filling of land for the specific building Payment of noncurrent taxes accrued on the building at date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry Earnings Codes to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortValley Stream Central High School District – Capital Assets (2025M-16)
… of school district (district) resources and are subject to risks of loss, misuse and/or obsolescence. Detailed … (Coordinator) is responsible for adhering asset tags to assets after receiving documentation from the Purchasing … The Assistant Superintendent delegated his responsibility to the Business Manager. The net book value of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… seeing growth in the number of acres farmed. Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and there are ongoing …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesMattituck Fire District – Claims Audit (2025M-48)
… proper claims audit ensures that all claims are subjected to an independent, thorough and deliberate review which … claims against the District before directing the Treasurer to pay them. The District’s expenditures for 2023 were … does not perform a thorough and complete review of claims to ensure they are supported by adequate invoices or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Comptroller DiNapoli Releases Municipal and School Audits
… assure taxpayers the 12 CIP contracts entered – valued at approximately $36.6 million – were procured in the most …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… their data in time to receive a FSMS score, a date that is at least three months past their statutory filing deadline. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Agencies Bulletin No. 1350
… efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling … employee’s correct SSN has been entered in the National ID field in Personal Information as follows: Workforce … changed his or her name and has not yet obtained a new card from the SSA, provide the employee with Form SS-5 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases Municipal & School Audits
… staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a … In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the … In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… costs that did not comply with the requirements for payment. State Education Department: Facility Planning Bureau …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… coordination, and record keeping, impair DSNY’s ability to address ongoing cleanliness problems on New York City … The audit made eight recommendations – four each to DSNY and Operations – to address the problems identified. The follow-up found that …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsVillage of Sherburne – Budgeting (2025M-83)
… public trust and transparency; service continuity; and to prevent shortfalls from overestimated revenues or underestimated costs that can lead to tax hikes, service cuts or a fiscal crisis. Realistic and … fund balance) and allows for long-term planning to protect the village from unexpected emergencies and …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83CUNY Bulletin No. CU-372
… Purpose To explain the agency procedures for reporting rate increases … and 5/31/09 Backgr ound The rate increases are pursuant to the New York City Comptroller’s Consent Determination … March 31, 2009 Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Medicaid and the New York State Health Insurance Program (NYSHIP) from 2008 through 2011. Davis, who currently resides … quantities for 23 other prescriptions, overcharging NYSHIP $11,942 for them. NYSHIP provides health insurance to some state and local …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations.These taxes are … Growth Factor – The amount local governments are permitted to increase their real property tax levies. Either two … levy limit will be determined. Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary