Search
Campbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … The District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Shawangunk - Sewer District Charges (2018M-122)
… the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer … the Town properly charged the New York State Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Employer Education Seminars
… The work you do with NYSLRS is essential in making sure members get … Monthly Reporting Hiring Retirees (Return to Top) Where and When Seminars Are Held Seminars are held at various … team (check with your Contact or Security Administrator if you are unsure who your Payroll and Personnel Contacts …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … proposed budget currently includes a tax levy that is over the statutory limit by $58,246. Key Recommendation Be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Town of East Hampton - Budget Review (B20-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… whether College officials adequately monitored credit card and travel expenditures. Key Findings The College could have … Services Administration (GSA) per diem rates. A credit card company was allowed to directly withdraw 18 payments … whether College officials adequately monitored credit card and travel expenditures …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresSchalmont Central School District – Financial Condition Management (2018M-15)
… fund balance for the period July 1, 2014 through June 30, 2017. Background The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, … limit at the end of the 2015-16 and 2016-17 fiscal year. The general fund’s reported results of operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Brewster Central … State Comptroller DiNapoli announced his office completed audits of the Brewster Central …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of Villenova and the … are properly performed and reviewed. Village of Liberty – Budget Review (Sullivan County) The significant … Library Town of Harmony Village of Hillburn Village of Liberty Mount Vernon IDA Town of Villenova and the Westmere …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Medicaid Payments to Medicare Advantage Plan Providers (2016-S-54) Auditors reviewed selected Medicare Advantage plan contracts offered by Fidelis and WellCare and, …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were … 9, 2017. Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Bellevue Fire District #9 – Procurement (2018M-5)
… Purpose of Audit The purpose of our audit was to determine whether District officials followed their … for the Town of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits … disbursements were approved and paid to the correct payee in the correct amount. Company officials did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423DiNapoli Statement on NYC's 2025 Budget Modification
… the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises current year spending to $115 … the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationPartial Lump Sum Payment – Special 20- and 25-Year Plans
… members covered under Section 383-e or 383-f eligible for a partial lump sum payment at retirement? Yes, eligible … be permanently reduced . You cannot repay the PLS payment in the future to increase your monthly pension benefit. And once eligible, your cost-of-living adjustment (COLA) will be …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentState Comptroller DiNapoli Releases Municipal Audits
… White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal climate, budget transparency and … and uncollected. As a result, approximately $13,900 in potential revenue to the village was not billed ($6,295), … ($5,782) or remained uncollected ($1,830). This occurred, in part, because the board had not adopted written policies …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0XI.2.A Thresholds – XI. Procurement and Contract Management
… Comptroller’s (OSC) approval thresholds (State Finance Law § 112 and Education Law § 355, § 373, § 6218 and § 6275) and agency discretionary buying thresholds (State Finance Law § 163). (See OSC Approval Thresholds Summary for … and agency discretionary buying thresholds State Finance Law 163 see State Finance Law Thresholds Summary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholds