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West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta … oversight of financial operations? Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board … bank reconciliations and filed the Department’s annual U.S. Internal Revenue Service (IRS) 990 form. 3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue … NYRA’s current franchise agreement, a percentage of Video Lottery Terminal (VLT) revenue from Resorts World New York …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Comptroller DiNapoli Releases Municipal & School Audits
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology control … needed. Twenty-two of these accounts have not been used in more than five years. Town of German – Supervisor’s … did not maintain the town’s accounting records and reports in a complete, accurate and up-to-date manner. As a result, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-325
… SUNY Bulletin No SU325 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved … 2.B - Contract Prefixes . Agencies must then file a copy of the approved repayment agreement with OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term borrowing to fund operations, according to a report released today by … and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… no cost to physicians and public health clinics enrolled in the VFC Program. Because the federal government purchases … fee for administering the vaccines. For children enrolled in Medicaid, the Medicaid program pays the vaccine … fee. Key Findings Auditors identified $32.7 million in improper Medicaid payments for costs related to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesTowns’ Road Management Plans (2014-MR-2)
… towns often defer critical road infrastructure needs in order to fund daily services. However, preventive … avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 to $950,000 to manage 25 … up to $10,440. Key Findings Eight towns had informal plans in place and followed a preventive maintenance cycle of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Sky Light Center Inc. – Supported Housing Program
… in contingency funds that were to be used specifically for client housing emergencies. Officials reportedly used these monies to purchase client "wish list" items such as microwave ovens and … Sky Light officials did not make all required visits to client apartments. As a result of our own visits, we …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programThe VendRep System
… The VendRep System is a secure application that allows vendors to enter, maintain and … The VendRep System is a secure application that allows vendors to enter maintain and certify …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemVendor Responsibility Review Process
… By law, State contracting entities may only award contracts to responsible vendors. A responsible vendor must … By law State contracting entities may only award contracts to responsible vendors …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processImproper Medicaid Payments to Eye Care Providers
… into the Medicaid program and meet certain requirements in order to participate. In addition, providers must revalidate their enrollment every … not meet federal and State requirements for participation in the Medicaid program. The Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersOpinion 91-41
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax Limitation (authority by … tax increases is not one of the specific listed questions in Town Law, §81. Further, although Town Law, §81(1)(e) …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… Burnett was alive but was unable to personally come to the phone because he was hard of hearing. She then inquired about … Judge Carol Cocchiola in Broome County Court. She is due back in court on Jan. 12. The charges against the defendant are merely …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… the New York State Comptroller’s Office for their work on this case and their partnership with our office. Together, … of Russell began after the Comptroller’s Office received a phone call from someone purporting to be Lorraine Stenclik, … her July 2022 pension payment. The call came from a phone number that was registered to Russell. There were 33 monthly …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsPublic Authorities – 2022 Financial Condition Report
… by the Office of the New York State Comptroller. As required by Public Authorities Law, certain data submitted are required to be approved by the board of directors and/or have …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesXIII.2 Overview – XIII. Employee Expense Reimbursement
… Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. Only State employees may … on the use of proxies. Process and Transaction Preparation All expenses must have a corresponding expense type …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewNYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… In January, the Fund committed $300 million to Avenue Capital Sustainable Solutions Fund, which will focus … renewable energy, recycling and waste management. The Avenue commitment is in the Fund’s opportunistic portfolio. …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsFire District Information
… are available on our AFR Homepage , including on-demand training on the “AFR Training” tab. Make sure you are receiving notifications, … For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training Record of …
https://www.osc.ny.gov/local-government/resources/fire-district-information