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East Ramapo Central School District – Financial Condition (2013M-141)
… is located in Rockland County. The District is governed by a Board of Education which is comprised of nine elected … over the last two fiscal years. These deficits were caused by inaccurate budget estimates. As a result of the operating … the sale was delayed due to a lawsuit filed with the State Education Department (SED). Unless these budgetary and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsReview of Credit Card Expenses at Finger Lakes DDSO
… living in 150 group homes across eight counties. Employees at each group home routinely purchase food and … household items necessary to keep the homes operational. When making these purchases, employees must follow New York … protect the interests of the State and its taxpayers and promote fairness in contracting. Key Findings The Finger …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoElwood Union Free School District – Electronic Transfers (2014M-133)
… confirmations are provided by the bank from which District funds are transferred, no later than the next business day. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… includes details regarding the anticipated use of reserve funds for a five-year period but this plan does not include … related to funding and maintaining the individual reserve funds; District officials also have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… not issued to provide supporting documentation for the funds collected during our audit period and checks received … documentation is maintained to account for all Company funds collected and ensure that all funds collected are deposited in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mMiller Place Fire District – Credit Cards (2024M-58)
… there is an increased risk that the District will expend funds for unauthorized or inappropriate purchases. Of the 136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetReal Property Tax Cap Information - Glossary
… to the average actuarial contribution rate of pension funds over 2 percentage points from PFY's contribution rate. …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… the state of $232,000 after the scam was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s … Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged with grand larceny in the … County District Court. “Thanks to our joint efforts with law enforcement, Mr. Davis’ four-year fraud was in vain and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
New York State Comptroller DiNapoli trustee of the NYS Common Retirement Fund has written to fellow Wells Fargo shareholders to support his call for the bank to provide a report detailing the companys efforts to determine whether its incentive pay practices have exposed it to financial loss
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programCity of Glen Cove – Budget Review (B7-15-17)
… annual appropriations. City officials should continue to monitor the financial position of the water fund and implement a financial plan … of the fund deficit. City officials should continue to monitor the financial position of the golf and recreation …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17State Agencies Bulletin No. 1115
… from Federal, State and/or Local tax withholding for calendar year 2011. Agency Actions Agencies must review the … State and/or Local Tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax … State and/or Local tax Data pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community Services, Inc. (United) on its … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … is a Brooklyn, New York for-profit organization authorized by SED to operate, among other SED-approved programs, the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The Town of Niskayuna (Town) is one of the local … adopted budget. Officials balanced the 2021 adopted budget by including negative appropriations totaling $663,254, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11State Agencies Bulletin No.1824
… financial institutions for employees who were overpaid by the agency. OSC will prepare transactions for all direct … in PayServ will continue to be received and audited by OSC. However, AC-230s will not be processed to reverse the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Comptroller DiNapoli Releases School Audits
… Up (Steuben County) The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on … Follow Up (Monroe County) The follow-up review was limited to interviews with district personnel and inspection of …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0XII.4.B Certification of Vouchers – XII. Expenditures
… OVERVIEW AND POLICIES Overview Section 110 of New York State Finance Law requires the head of the agency certify or … of the agency (or designee) has granted that authority by a rule or written directive filed with the Comptroller. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersState Agencies Bulletin No. 1899
… checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are … end processing. OSC Actions OSC will continue to receive and process direct deposit returns from financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns