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Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The Treasurer … services. Adopt comprehensive policies and procedures to govern the use of credit cards. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Monticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80East Ramapo Central School District – Financial Condition (2013M-141)
… District officials planned to use the proceeds from a property sale to retire the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … bank reconciliations and file all financial reports in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Town of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel … Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five elected … Town of Cortlandville Fuel Purchases 2012M171 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… financial reports to the Board that include balance sheet account balances and detailed year-to-date …
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)
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 period Ja
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor … of ethics, as required. Although the treasurer’s financial records and reports that auditors reviewed were accurate, and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsElectronic Reporting
… of Abandoned Property in the National Association of Unclaimed Property Administrators (NAUPA) Standard Electronic … Holders of unclaimed funds can send the Office of the State Comptroller …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOpinion 97-17
… not ordinarily regarded as a branch of county government ( Buffalo and Erie County Public Library v County of Erie , 171 … 591 NYS2d 131; County of Erie v Board of Trustees of the Buffalo and Erie County Public Library , 62 Misc 2d 396, 308 …
https://www.osc.ny.gov/legal-opinions/opinion-97-17State Agencies Bulletin No. 2012
… OSC Actions Direct Deposit Returns OSC will continue to receive and process direct deposit returns from financial … financial institution during this period will not receive a check to replace the returned direct deposit until … period ends. Direct Deposit Reversals OSC will continue to receive and process direct deposit reversals to and from …
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
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan … Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial …
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-reportOther Bulletin No. 53
… salaries for eligible SCF CSEA employees goes into effect during Pay Period 26L (Administration). Agencies must …
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 … The Empire Plan is the primary health benefits plan for NYSHIP. The State Department of Civil Service administers … (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s …
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)
… for claw-backs of financial assistance. 127 of 196 project owners reviewed reported they created and retained the jobs … a claw-back should occur and repercussions when project owners do not provide annual status reports. Develop and … policies and procedures to determine whether project owners are meeting the goals included in their agreements, …
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)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … projected payments from Medicaid, Medicare and traditional health plans for services rendered to individuals with health insurance coverage. City officials, including the Mayor, …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Municipal Audits
… a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements for … oversight of financial operations. West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Board Oversight (Seneca County) The board did not ensure financial activities were properly recorded and reported and … As a result, the former district fire department chief, who was also a director of the Border City Hose … best interest of taxpayers. The board did not oversee the chief or ensure the treasurer received, accounted for and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Service Retirement Benefit – State Police Plan
… percent of your FAE. If you reach mandatory retirement age before completing 20 years of service, your pension will be: … Police prior to August 15, 2007, and you retire at age 57 before completing 20 years of service. Filing You must apply … with the Office of the State Comptroller 15 – 90 days before your retirement date. To apply for retirement, sign in …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefit