Search
Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… the claims audit process, Adequately supported, and Made for an appropriate District purpose. However, the Board did … its adopted written disbursement policies were followed. For example: Ten checks totaling $249,004, requiring the … signatures had only the Treasurer’s signature. One check for $4,267 payable to the Treasurer was not signed by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… resources have been set aside. The Board is responsible for the overall management of the Town’s fund balance, … and without documenting future goals or expectations for the accumulation of funds. Had the Board and officials … will improve the Town’s multiyear financial planning for fund balance and reserves. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Avoca Central School District – Payroll (2025M-14)
… board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … 2009, 2010, and 2011 fiscal years. The Board was unable to provide us with an adopted investment policy and a code of … for each reserve fund as required. From January 1, 2010, to August 31, 2012, the Board financed the reserves with …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Ordinary Disability – State University Police Plan
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … benefit equal to the greater of: 1.66 percent of your FAS for each year of credited service; or 1.66 percent of your FAS for each year of credited service, plus 1.66 percent of your …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-disabilityXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… to 32207 Refund – lapsed approps, see Chapter VII.3 - AP Adjustment Vouchers / Refund of Appropriation of this … the normal voucher deletion policies, see Chapter VII.3 - AP Adjustment Vouchers / Refund of Appropriation of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedAccounts Payable Advisory No. 31
… This will ensure accuracy of the related expenditure account code information and will position NYS to obtain the … reviewed and, where necessary, reclassified to the proper account code by March 15, 2014. If Business Units receive … with the charges separated. Please see the table below for account codes relating to commodity and transmission charges …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsCUNY Bulletin No. CU-91
… Data to reflect new rates using the Action/Reason of Pay Change (Pay) /Change Rate (CRT) Process a retroactive adjustment for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-91-pay-rate-changes-and-lump-sum-payment-supervisor-mechanicsDiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys … Thomas P DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Boys …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 91-4
… still outstanding. Article 11-A of the Town Law (§189-a, et seq .) contains provisions relative to the establishment …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… The Costs of Not Using State Contracts During recent audits, we identified instances where local governments and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesState Comptroller DiNapoli Releases State Audits
… audits have been issued: State Education Department: Easter Seals New York, Compliance with the Reimbursable Cost … For the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its … in parent agency administration services provided by Easter Seals NY that included executive compensation above …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Town of Wethersfield – Capital Project (2025M-46)
… Board acknowledged the need for a capital project for a new Department building, including a road salt storage shed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46State Comptroller DiNapoli Releases Audits
… by County Clerks, despite these offices accounting for over 75% of the total customer-facing DMV offices. In … vendor was not providing on-demand interpretation services for all languages and dialects needed, and calls for 20 different languages had an average hold time of over …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… the following audits have been issued: State Board of Elections (BOE): Localities’Procurements of Paper Ballots (2013-S-36) The New York State Board of Elections and local boards of election need to work …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… (DOHMH) overbilled the agency by $1 million according to an audit released today by New York State Comptroller … possible and raises concerns about potential overpayments to other vendors. “Inadequate monitoring of financial … was overbilled on one contract alone. The agency needs to come up with a better system for monitoring and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… these programs are based on fixed fees. During the 2017-18 school year, Little Meadows served approximately 178 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… This audit report is no longer available . Subsequent to completing our audit, we determined that the Authority’s … the audit period ended over four years ago, we decided not to update and reissue the report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through … To determine whether the Department of Health effectively …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefits