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Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326West Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Albany Public Library – Leave Accruals (2015M-293)
… 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… complete report - pdf] Audit Objective Determine whether Recycling Center (Center) cash collections were adequately supported, recorded …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… appropriations from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance … be used to fund operations. Reduce surplus fund balance in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through June 2, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mTown of Stuyvesant – Procurement (2017M-54)
… of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2015 … 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. The Town’s 2016 budgeted appropriations for its general fund totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Greenwich Central School District – Claims Auditing (2016M-37)
… Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… and remaining federal pandemic aid. “Significant risks are on the horizon, however. Unbudgeted costs for housing asylum … in the coming years, the city will need to continue to show fiscal discipline and improve transparency about the fiscal challenges it faces.” Report Review of the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesLackawanna City School District - Tuition (2019M-59)
… Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an underpayment of $900 for one …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59XVI.3.B Fund Accounting – XVI. Financial Reporting
… Process and Document Preparation: New York State has three broad fund categories that are further divided into fund … Operations REV. 10/03/2024 … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… five years of credited service, you are vested. This means you have earned the right to receive a retirement …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitState Comptroller DiNapoli Releases Audits
… Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) Based on a statistical … refills. The audit also identified a range of practices by both Joia and a doctor that warrant further review. The … In addition, auditors found the office's monitoring of EBT transactions to generally be adequate, but identified …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 99-13
… inspecting or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; … the cost of general governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe … supra ; Jewish Reconstructionist v Inc. Village of Roslyn Heights , 40 NY2d 158, 386 NYS2d 198 rearg denied 40 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Announces Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … Bainbridge Fire District – Board Oversight (Chenango County) The board established adequate controls to help … the time and expense of printing. Town of Lyons – Real Property Tax Exemptions Administration (Wayne County) The …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board does not audit library claims prior to payment. Instead, the board designates two members to audit claims prior to the monthly meeting of the board. As …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Accidental Disability – Special 20- and 25-Year Plans
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability … benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… for the Town of Erin, in a public corruption case involving the theft of more than $65,000 in goods and … Schneiderman and his staff for their diligent work on this case. Together, our Operation Integrity partnership has led … Gorman of the Public Integrity Bureau is prosecuting the case, with support from Deputy Bureau Chief Stacy Aronowitz, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other Financing Sources, including ten year trend analysis Detail schedules of Receipts, Disbursements and Other … Sources, ten year trend analysis and graphic presentations Detail schedules and graphs on Local Assistance Grants, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirements