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Irvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls over information technology (IT) … The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of … acceptable use policy because the District’s web filtering software is not configured to block access. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Miller Place Fire District – Credit Cards (2024M-58)
… supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for …
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
… spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare given recent … budget risks, such as overtime, cash supports and rental assistance. “New York City needs to face the current …
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
… are included under the tax cap. Fees based on use of goods and services (such as water, charged by volume) are not … Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% of prior year … - Often used by tax-exempt organizations like churches and hospitals as a mechanism for offsetting costs of local …
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 Medicaid Program provides prescription drug coverage for enrollees. During the audit period, …
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 Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (the Fund), today … left to wonder when the next headline will inform us of a new scandal or more enforcement penalties. The board's …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programState Agencies Bulletin No. 1115
… requirements for employees who claim exempt from Federal, State and/or Local tax withholding in 2012. Affected … Employees who are currently claiming exempt from Federal, State and/or Local tax withholdings in 2011 and employees who … 16, 2012 to claim exempt for the new year. The New York State Department of Taxation and Finance requires a new form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1115-claiming-exempt-federal-state-andor-local-tax-withholding-2012City of Newburgh – Budget Review (B22-6-10)
… revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of … million revenue and corresponding expenditures in their 2023 adopted budget for the New York State Touring Route … additional money for this program in fiscal year 2023-24. The City could potentially face shortfalls based on …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10City of Glen Cove – Budget Review (B7-15-17)
… insufficient appropriation of $315,000 for the payment of tax certiorari refunds, which have averaged $848,000 over the … us they intend to use debt to finance the balance of 2016 tax certiorari settlements above the existing appropriation. … The City’s proposed budget complies with the tax levy limit because it includes a tax levy of $29,352,553 …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17State Comptroller DiNapoli Releases School Audits
… or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of district … exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the district’s surplus …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0XII.4.B Certification of Vouchers – XII. Expenditures
… pay. Voucher Authorizers can be identified through their system access permissions in the Statewide Financial System (SFS) or other financial management system. For example, users having the following roles in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersState Agencies Bulletin No.1824
… 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 the financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsAdequacy 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 … "2021 budget challenge," across departments in the general fund, highway fund, water district and two sewer districts. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11State Agencies Bulletin No. 1899
… period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal … to send AC3340 (Request for payroll Check Stop Payment Form) to OSC for processing. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Interest State Education Department: Whitestone School for Child Development - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 29
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of … requires the head of an agency to certify to the Comptroller annually, or at any time there is a new head of … Program) to assist with the certification due by April 30, 2025, and provide the additional area of review for the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationSUNY Bulletin No. SU-103
… Purpose To provide instructions to agencies for processing M/C Discretionary Increases. … on the Time Entry page. For eligible employees who have worked in more than one agency since the effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-103-suny-management-confidential-bu-13-discretionary-increasesState Police Bulletin No. SP-231
… and BU62. Tax Information The 2022 State Police Education Payments (Earnings Code EPI, EPA, or EDP) are supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-paymentOpinion 2006-3
… town cable television franchise fees are credited) REAL PROPERTY -- Franchise (fund to which town cable television …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3