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Bethpage Public Library – Procurement (2019M-219)
… Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsAlbion Central School District – Financial Management (2021M-200)
… Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and did not properly … budgets with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55State Comptroller DiNapoli Releases Municipal Audits
… balances. Village of Leicester – Financial Management (Livingston County) The board did not effectively manage the … Volunteer Fire Department, Inc. – Board Oversight (Livingston County) The board did not provide adequate …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Fiscal Stress Monitoring System – 2022-23 Not Filed and Inconclusive Schools
This list includes schools with a 2023 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-not-filed.pdfEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfSelected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfFiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfProjected Invoice
… option to pay a discounted prepayment amount by December 15, 2026. Viewing Your Projected Invoice Sign in to … discounted prepayment amount which will be due by December 15, 2026. The divisor is based on the current interest rate … Provided for budgeting purposes it allows you to plan 15 years in advance …
https://www.osc.ny.gov/retirement/employers/projected-invoiceDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… out of the gate very strong and doing the right thing for New York City's public pension funds. His multi-faceted … Today, the state pension fund stands as a national model for accountability and transparency and has never been … City Comptroller Stringer today will no doubt do the same for the city’s pension funds. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsState Agencies Bulletin No. 319
… credit of $1,503. The new 2002 tables for calculating the credits are in Circular E, Employer's Tax Guide. Contact the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Opinion 92-4
… for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its … whether a fire district may expend fire district moneys to pay for supervised physical fitness training sessions for … opinion that the fire district has implied authority to pay for supervised physical fitness training session, for its …
https://www.osc.ny.gov/legal-opinions/opinion-92-4State Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
… "This is a sad day for New York. The Attorney General's report … This is a sad day for New York The Attorney Generals report …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-thomas-p-dinapoli-statement-attorney-generals-report-governorState Agencies Bulletin No. 2050
… Purpose The purpose of this bulletin is to inform agencies and employees that OSC is implementing … are impacted. Background NYSPO allows all state employees to update withholdings, access paystubs and W2s, opt out of … W2s, and review personal information via ny.gov. In order to best protect users’ data, it was determined that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlinePublic Safety Overtime
… from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York Codes, … is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets … This includes special duty assignments that involve public safety work that is directed, controlled and paid for by a …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeBaldwin Public Library – Payroll (2013M-335)
… the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. Background … Union Free School District voters. Budgeted appropriations for the 2011-12 fiscal year were $3.8 million and $3.9 million for 2012-13. Key Finding The Library’s Business Manager …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 … are responsible for ensuring they do not make payments to ineligible health care providers who have been excluded or … from the Medicaid program. In addition, MCOs are required to have effective compliance programs, including full-time …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-follow