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State Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the … Service (Civil Service). The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2002
… prior to the current pay period begin date. Earnings: Non-leap year amount: $210.96 Leap year amount: $210.38 End Date: Leave blank unless the … prior pay period $210.96 x # of complete pay periods (non-leap year) $210.38 x # of complete pay periods (leap year) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… pickup services to 32,000 homes in Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246School Tax Relief (STAR) Program (2012-MS-6)
… parcels). Local assessors do not have the ability to search the Office of Real Property Tax Services (ORPTS) … Establish a mechanism that allows local assessors to search for duplicates in a shared database that contains STAR …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6City of Yonkers – Budget Review (B22-6-5)
… budget are unreasonable. In addition, officials’ continued practice of using debt to pay for recurring costs is … for services and expenses, which may not be available in future years. Does not include any appropriation for … fund balance at a reasonable level and discontinue the practice of relying on one-time revenues to finance recurring …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Forms and Templates
… on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local Governments [docx] Model Code of Ethics for Fire Districts [docx] Model RFP for …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this advisory is … of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsVillage of Forestville – Water Fund (2012M-207)
… of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls over … consists of a Mayor and four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled … Board authorized substantial improvements to the Village’s water system and obtained funding for the project from the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… Committee Meetings - Adopted Minutes Board of Directors Meeting Minutes Board Meeting January 9, 2020, Adopted March … April 30, 2009, Adopted June 29, 2009 Finance Committee Meeting Minutes Finance Committee Meeting November 7, 2018, … April 30, 2009, Adopted June 29, 2009 Audit Committee Meeting Minutes Audit Committee Meeting June 18, 2018, …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansTown of Cohocton – Procurement (2025M-13)
… best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a … compete. Whether using formal competitive bids, requests for proposals (RFPs) or written and verbal quotes, a … good business practices and stated it was an inconvenience for them to adhere to the Town’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Bridgewater – Financial Operations (2013M-309)
… within 60 days after the close of the fiscal year, or 120 days after the close of the fiscal year if an extension …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Port Jefferson Union Free School District – Information Technology (2014M-039)
… to determine if a vendor being added to the vendor list is already included in the vendor master file and has not established procedures for adding, changing or deleting a vendor. District officials have not … personnel. Develop written procedures for granting, changing and terminating user access rights to the overall …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mIdentifying Fiscal Cliffs in New York City’s Financial Plan
… creating additional risks to published budget gaps. The Office of the State Comptroller (OSC) examined fiscal years FY 2022 to … funding declines beginning in Fiscal Year 2023 through the rest of the financial plan period …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… fund, $1.1 million for the highway fund, $141,000 for the water districts (six) and $16,000 for the sewer districts … of unexpended surplus funds in the general fund and the water and sewer districts that resulted from unrealistic … Effective May 2012, the Town installed a computerized system to maintain similar records. However, the Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Oswego County – County Bridge Maintenance (S9-13-8)
… The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal years … Key Recommendations Budget for and track spending on bridge maintenance and repairs. Comply with the NYSDOT flag …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Agencies Bulletin No. 2341
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… is located in the City of Cohoes (City) in Albany County and was established to provide low-rent housing for qualified … Board of Commissioners is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s financial affairs. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
Afton Fire District Internal Controls Over Financial Operations 2013M248
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Opinion 95-26
… INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax … LAW, §§9104, 9105: The Lawrence-Cedarhurst Volunteer and Exempt Firemen's Benevolent Association may expend … room if the purpose of the meeting relates to the care and relief of indigent or disabled volunteer firefighters and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26