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Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… Purpose of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Retirement System Membership – En-Con Police Officers Plan
… become a member, you must complete and file a membership application with the Office of the State Comptroller. Special …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipState Agencies Bulletin No. 1112
… agencies that the pensionable overtime earnings limit for calendar year 2012 is $15,913.50. Affected Employees … January 1st. OSC Actions Once processing is complete for the final 2011 paycheck (Administration checks dated … the pensionable overtime earnings limit of $15,913.50 for 2012. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesTaconic Hills Central School District – Financial Management (2019M-155)
… Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of June 30, 2018, surplus fund balance totaled approximately … estimates for revenues and appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Tioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Purpose of Audit The purpose of our audit was to review the District’s claim processing for the period July … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, … adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… School District (District) officials secured user account access to the network and financial application and developed … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and … several years. Sheppard pleaded guilty today to two counts of attempted tampering with public records, an E felony, in …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… and retired State, participating local government and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information system developed … ASAP to control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter … funds in the ASAP account. A federal agency may also place an “Agency Review” hold on the account which allows the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Tuckahoe Common School District – Purchasing (2013M-158)
… the competitive bidding guidelines as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining verbal or written quotes. District personnel also did not comply …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9DiNapoli: Springport Town Clerk Faces Criminal Charges
… actions were exposed during the Comptroller’s review of Springport’s monthly retirement reports. DiNapoli’s office … to defraud the system." To date, DiNapoli’s investigation of retirement frauds has led to 24 arrests and the recovery of nearly $3 million in retirement funds. Since taking office …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesStay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid financial plan. They can help you and your … you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedYates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … implemented properly and consistently, provide a system of internal controls to account for and safeguard these …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1