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State Comptroller DiNapoli Releases State Audits
… Defects (Follow-Up) (2015-F-19) An audit issued in May 2014 found the authority did not follow state Department of … Education Department (SED): Preferred Source Contracting (2014-S-77) Although SED is responsible for monitoring the New …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided adequate oversight of district financial activities. However, board members did … Fire District – Board Oversight (Tioga County) The Board of Fire Commissioners did not always provide adequate …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
East Brentwood Fire District Control Environment and Expenditures 2015M112
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112XII.6.D Paying a Single Payment Vendor – XII. Expenditures
… or punctuation in between the initials. Example: IBM INC Compress last names that contain a space. Example: Enter … entity receiving payment. T302-STR-ADDR-1 TVOH-STR-ADDR-1 Address Line 1 Enter the address of the individual receiving … Customer Service Help Desk at (518) 474-4868, or by email addressed to [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorState Comptroller DiNapoli Releases Municipal & School Audits
… and allowed a member to handle hall rental revenue. Border City Fire District – Board Oversight (Seneca County) … fire department chief, who was also a director of the Border City Hose Company, entered into an unauthorized … received, accounted for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Lois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on the Center’s CFR for the fiscal year ended June 30, 2014, and … whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… Thomas P. DiNapoli, Ontario County District Attorney Jason MacBride, and Ontario County Sheriff David Cirencione … us throughout this investigation. District Attorney Jason MacBride has now held Ms. Havens accountable for this …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kMedicaid Program – Managed Care Payments to Unenrolled Providers
… providers to provide medical care to their members. The 21st Century Cures Act (Act) and additional federal guidance …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Agencies Bulletin No. 1128
To inform agencies that days worked will be reduced and reported to the Employees Retirement System in accordance with the Deficit Reduction Plan
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsState Agencies Bulletin No. 1699
… pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2019 is … pensionable overtime earnings limit for Tier 5 Employee Retirement System ERS and Tier 5 Teachers Retirement System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1699-tier-5-pensionable-overtime-earnings-limit-calendar-year-2019-employeesShenendehowa Central School District – Claims Processing (2016M-137)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing for the period … appropriate procedures over the claims processing function to ensure that claims were properly itemized and supported; … purposes; and the claims were audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … supporting documentation before approving the claims for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Ithaca City School District – Financial Condition (2015M-318)
… audit was to examine the District’s financial activities for the period July 1, 2013 through May 8, 2015. Background … has approximately 5,200 students. Budgeted appropriations for the 2015-16 fiscal year are $115 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318State Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed work on the … as important criminal justice reforms and other programs to help New Yorkers. Still, the budget was late and provided … It is welcome news that the Governor and the Legislature have …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetSaratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … in 1990 under the New York State Public Authorities Law to acquire, construct, operate and maintain wholesale water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Elba Fire Department – Controls Over Financial Activities (2014M-286)
… January 1, 2013 through August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by an … the Village pursuant to a contract with the Town of Elba. Department expenses for 2013 were approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mBarnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials … The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145State Comptroller DiNapoli Releases Audits
… also lacks assurance that all employees, including train operators, conductors and bus operators, met the fitness level and qualifications to … Department (SED): Compliance With the Reimbursable Cost Manual Northside Center for Child Development (2017-S-15) For …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-audits