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IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… to the health insurance fund for active employees and graduate students, Medical. 60026 Health Insurance … to the health insurance fund for active employees and graduate students, Hospital. 60027 Health Insurance – Mental … to the health insurance fund for active employees and graduate students, Mental Health. 60028 Health Insurance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesState Comptroller DiNapoli Releases Municipal Audits
… County) Town officials did not adequately safeguard and account for department assets. Officials did not maintain … support such as a voucher, itemized receipt or invoice and 15 of the claims totaling $40,352 were approved without … with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2022
… notice of the possible impact to paycheck distribution and release of direct deposit funds and advices in the event the NYS budget or an extender bill … including the Governor, Lieutenant Governor, Comptroller and Attorney General; officers and employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… is located in the City of Syracuse in Onondaga County and was established as a centrally located food distribution … Cayuga, Cortland, Madison, Oneida, Onondaga, Oswego and Wayne counties. The Authority is governed by a 13-member … appointed by the governing board of each county served and the New York State Commissioner of Agriculture and …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Berne – Board Oversight (2021M-77)
… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances … fund. Ensure bank reconciliations were accurate, timely, and properly reviewed. As a result, we found three …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Benson – Financial Condition (2013M-77)
… The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is … a Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2012 budgeted … expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Leicester – Financial Management (2025M-2)
… Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not … the deficiencies noted in our prior audit ( Budgeting and Financial Oversight (2015M-158), released November …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … provides fire protection services to Town residents and mutual aid to surrounding areas. Disbursements during …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mTown of Colchester – Financial Condition (2016M-376)
… The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is … Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. … 2015, the Board underestimated revenues by 7 percent and overestimated expenditures by 18 percent, on average, in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. The Town’s 2013 … provided little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did … water billings in the water receivable control account and failed to audit the Receiver’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Canton Central School District - Claims Audit Process (2018M-186)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings The claims … the claims auditor was required to conduct an independent and thorough audit of the claims. The claims auditor did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Opinion 95-11
… it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland … 207-m, so long as that word may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central School District , Sodus Central School District … Central School District – Financial Management (Allegany County) District officials have not effectively managed fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… enriched himself to the tune of millions of dollars and deprived children with physical, developmental and emotional disabilities of the help they need. His guilty … as a warning for those who attempt to cheat taxpayers and exploit gaps in oversight. I’d like to thank U.S. …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsCircleville Fire District – Board Oversight (2013M-343)
… District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and $396,208, respectively. Key Findings The Board’s audit of … policy. The Board has not adopted an online banking policy and has not entered into an agreement with the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Town of Lincoln – Financial Management (2013M-245)
… The Town of Lincoln is located in Madison County and has a population of approximately 2,000. The Town is … Town Board which consists of four elected Board members and an elected Town Supervisor. The Town’s 2012 operating … expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town Board (Board) comprising a Town Supervisor and four Board members. The Town’s 2013 budgeted … Construction began in the spring of 2010. Between 2009 and 2013, the Board expanded the scope of this project and increased the project budget from the original estimate …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Montauk Fire District – Audit Follow-Up (2024M-117-F)
… financial activities or ensure that appropriate records and reports were maintained and audited to comply with statutory requirements. Mandated … Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-f