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Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds … reports for monitoring the Village’s financial condition; and did not ensure that the Village’s annual financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… services were provided in outpatient settings such as doctors' offices, clinics, and health centers. Some heath …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bAdequacy of 2021 Budgets - City of Norwich (S9-21-16)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Fiscal Report (CFR) were allowable, properly calculated, and adequately documented in accordance with applicable State … to children with disabilities who are between three and five years of age. BANY is reimbursed for these services … its Special Education Itinerant Teacher Program (Program), and provided these services to 18 children from 12 school …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest … District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… C, managed care companies administer Medicare benefits and offer different health care plans (referred to as … Plan, Medicaid is generally the secondary payer and reimburses providers for financial balances not covered by the Plan (typically deductibles and coinsurance). Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followDiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local governments that operate on a calendar-based … to adhere to the tax cap as they prepare their budgets for 2023.” DiNapoli said given this year’s inflation factor … municipalities to override the tax cap. The 2% cap for the 2023 fiscal year is the fourth time since 2019 that …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … had a year-over-year increase in collections, according to a report released today by State Comptroller Thomas P. … sales tax collections grew in the first quarter compared to last year, but this growth could be threatened by economic …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … To determine whether the costs reported by Springbrook NY Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… established by New York State to provide safe, reliable, and convenient public transportation to customers in eight … Genesee, Livingston, Ontario, Orleans, Seneca, Wayne, and Wyoming). RGRTA has more than 900 employees, including an … IT resources including desktops/workstations, servers, and databases used to help carry out its mission. As a …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsSUNY Bulletin No. SU-363
… Sum Payment. Affected Employees: Employees designated M/C in SUNY (Bargaining Unit 13) who meet the eligibility … from the SUNY Board of Trustees, SUNY M/C employees in the bargaining unit listed above may be eligible for a … subject to across-the-board increases, must be included in the calculation of overtime, and is payable as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcSUNY Bulletin No. SU-360
… Lump Sum Payment. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria … Agreement between the State of New York and UUP, employees in the UUP bargaining unit listed above may be eligible for a … subject to across-the-board increases, must be included in the calculation of overtime, and is payable in two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesCUNY Bulletin No. CU-332
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … This bulletin explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleNew York Mills Union Free School District – Financial Management (2016M-107)
… unnecessary fund balance, the Board and District officials have withheld significant funds from productive use and … taxes that were higher than necessary. District officials have not developed a multiyear operational plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had … private and sensitive information (PSSI). The School does not have a disaster recovery plan. Each user does not have his or her own unique user name for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOlean City School District – Financial Management (2016M-210)
… audit was to review the District’s financial management and budgeting practices for the period July 1, 2012 through … Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Bradford Central School District – Financial Management (2016M-253)
… District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253