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Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 … is dealt with. “There is a lot at stake for riders and toll payers. The MTA must be transparent and communicate how …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planAdministration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background … To determine the extent of implementation of the recommendations in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… made to providers for the same services under both the old and the new (APG) payment methodologies. Furthermore, we …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followVillage of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTravel Plaza Revenues and Capital Improvements (Follow-Up)
… plazas are (1) paying their rent on time, (2) paying the full amount of rent due under their contracts, and (3) making … were adequate to ensure fuel and food concessionaires pay full rent on time and make required capital improvements. We …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… and other authorized entities. EBSCO Subscription Services Inc. (EBSCO) is the largest provider in this … our initial audit report Contract with EBSCO Subscription Services Inc Re …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of … New York State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… contracts of more than $3,000. The initial site went live in 2007. Federal agencies are required to report the name of … of performance location, as well as other information. In 2008, FFATA was amended by the Government Funding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, it is important that local … the first to reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly Local …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… $1.7 billion, up nearly $192 million from the same time last year. “Overall local sales tax collections were strong … $17 billion up nearly $192 million from the same time last y …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearTown of Schaghticoke – Budgeting (2013M-239)
… funds to finance town-wide general, and certain water and sewer district operations, and continually adopted budgets … town-wide general fund, two water district funds and one sewer district fund. Town officials stated they appropriated … fund balances in the town-wide general and water and sewer district funds and adopt future budgets with less …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Comptroller DiNapoli Releases School Audits
… District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsOversight of the STEM Incentive Program (Follow-Up)
… recipients were in compliance with the Program rules and regulations, and whether HESC had only made payments on … behalf of recipients who were in compliance with Program regulations. We found that HESC had taken steps to implement … work and residency requirements was contrary to its regulations. Further, HESC’s data systems were somewhat …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followNYS Payroll Online Customer Satisfaction Survey
… payroll information, contact your agency coordinator . For technical issues, see our Troubleshooting Guide or …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveySUNY Bulletin No. SU-255
… Coverage Elect Date (Less than) – Enter 1/1/2015 The charts found in the “Background” section of this bulletin … upon the employees’ total annual earnings. (Use the charts provided in the “Background” section to determine the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementOperational Advisory No. 13
… tab in the Events-Related Data section of SFSS ecure . For assistance with vouchers and expense reports, please … status will not be impacted by the delete process. For assistance with FBIC billing email … use of Obligation, Accounting and Budget Dates in SFS. For more details, please visit the OSC Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsOversight of Disability Services (Follow-Up)
… of the four recommendations included in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program The State University of … technologies, and auxiliary services. Campuses must report all students (undergraduate and graduate) who …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followState Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s 2025 budget, the amount of unrestricted fund … reserve funds. This was 45% more than the $2.2 million in transfers planned, with no indication of the board’s plan …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0