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State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town … appropriately and effectively." Village of Massapequa Park – Claims Audit and Leave Accruals (Nassau County) The … Town of Porter – Sewer Billings to Fort Niagara State Park (Niagara County) The town did not follow the contract …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … education services for children between the ages of three and five years. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 … Ensure that the Department’s computerized financial system is updated to prevent the modification and deletion of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from Recreational …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mOvertime Compensation – Legacy Reporting
… pay beyond the annual limits below is not included in the definition of earnings, and we cannot use it in a final …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… and school district employees, and their dependents. In 2017, NYSHIP cost the State, other government employers, … by United. Members also pay a nominal copayment to the in-network provider. Empire Plan members may also choose to … paying the remaining 20 percent. In 2017, United processed claim payments totaling almost $2.9 billion. Of that amount, …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationCity of Yonkers – Budget Review (B6-16-11)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Federal Impact on Higher Education – Federal Funding and New York
… in the federal reconciliation bill, signed into law as Public Law (P.L.) No: 119-21, enacted on July 4, 2025, will … on loans for part-time students and will seek public input on this item later in 2025. Major higher education … at state-operated institutions and 1.7 percent at community colleges. International student enrollment at …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationState Agencies Bulletin No. 1997
… and at or before 10:59 pm on 02/23/2022. For any shift that begins at or after 11:00 pm on 02/23/2022, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS Veterans Home @ Montrose Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… expenditures. As a result, the town’s four major operating funds (town-wide general, part-town general, town-wide …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0XVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesThe Economic Impact of the Great Outdoors
… prepare for summer vacations and to celebrate the 4th of July weekend, many plan to go swimming, camping, hiking, … visit amusements parks, attend outdoor festivals and concerts, or spend time gardening or stargazing. All types of outdoor recreation in New York provided $21.1 billion in …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsState Comptroller DiNapoli Releases School Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … Fuel Inventory (Nassau County) District officials have no assurance that fuel purchased is properly accounted for and … for cash receipts and district officials do not have assurance that student treasurers are accounting for all …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… fulfilled in order for a transaction (except for providing cash or other assets in advance) to occur. Eligibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … from their leave accrual balances. Errors were found in the leave accrual records for nine of the 15 employees. …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0City of Fulton – Fiscal Stress (2013M-310)
City of Fulton Fiscal Stress 2013M310
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Village of Ossining – Parking Ticket Collections (2017M-259)
… parking tickets report for many years with no additional collection actions. Key Recommendations Adopt written … for collecting unpaid parking tickets. Consider additional collection methods for collecting outstanding tickets. …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … by the county clerk and surrogate’s court were up-to-date and complete. The treasurer established adequate … condition of court and trust funds and abandoned property to the Office of State Comptroller. Town of Cheektowaga – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1