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Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …

https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employee

Prattsburgh Central School District – Financial Management (2020M-108)

Determine if the Board of Education Board and Prattsburgh Central School District District officials adequately managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108

Village of Akron – Selected Financial Activities (2016M-133)

… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , … fund balance since 2016. Key Recommendations Reconcile the customer accounts to determine which taxpayers overpaid and …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Town of Pulteney – Financial Condition (2021M-24)

… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24

City of Johnstown – Financial Management (2020M-134)

… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and … and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the … respond to our findings and recommendations within 30 days of the exit conference, but they did not respond. …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Otego-Unadilla Central School District - School District Website (S9-19-26)

… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended … budget-to-actual results in a location easy to access. Post CAP to the website in a transparent location and specify …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26

Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)

… on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-and

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State

… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale … amount of AUC tax revenue received by local governments to date, grouped by region. Users can also select a region … retailers must file tax returns and remit payment of taxes due on a quarterly basis with the New York State Department …

https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state

Operational Advisory No. 18

… System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payable

State Agencies Bulletin No. 1598

… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an employee is … The purpose of this bulletin is to inform agencies of PayServ changes that must occur when an employee is …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retire

State Agencies Bulletin No. 1377

… testing. Inbound and Outbound file interfaces to and from PayServ test environments to reflect the conversion from legacy cost centers to the new COA accounting structure … accounts structure. Agencies will be able to compare data from the PayServ test environments and the SFS Business …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financial

Comptroller DiNapoli Releases School Audits

… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Brunswick … but the school does not have a firm agreement detailing what services are included. The absence of a clear and …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0

Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)

… could be used to inappropriately access and view personal, private and sensitive information (PPSI) 1 or disable the … results confidentially to District officials. 1 Personal, private and sensitive information (PPSI) is any information …

https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-f

Infrastructure Inspection and Maintenance (Follow-Up)

… the Corporation from the Thruway Authority to the New York Power Authority (Power Authority) was passed by the New York State legislature. The legislation authorized the Power Authority to transfer moneys, property, and personnel …

https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-follow

Comptroller DiNapoli Statement on Earth Day 2015

… On Earth Day 2015, New York State Comptroller Thomas P. DiNapoli … to climate change that create economic opportunities. “Earth Day commemoration provides an important opportunity to … challenges from climate change across the globe. On Earth Day, it’s important we recognize that those challenges …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015