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Remsen Central School District – Fund Balance and Reserves (2015M-306)
… and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through … despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds were overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, … Babylon Union Free School District Financial Condition 2015M323 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Dalton-Nunda Central School District – Separation Payments (2015M-142)
… of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through May … bargaining agreement, one employee improperly received a separation payment of $1,777 and one employee was underpaid … developed written policies or procedures to formalize the separation payment process. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Fabius-Pompey Central School District – Information Technology (2016M-237)
… 111 had not been used to log on to the District’s computer system in at least six months, and 18 of the 111 were last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… July 1, 2014 through September 30, 2015. Background The East Williston Union Free School District is located in the … East Williston Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Enforcement of the Mitchell-Lama Surcharge Provisions
… To determine if surcharges are being properly assessed at Mitchell-Lama housing developments supervised by Homes and … most recent year for which DHCR had verified affidavits at the time of our audit in 2017. Background The … calculated and assessed for the tested transactions at the sampled developments. However, there were significant …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsDiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association … found that NYRA failed to adequately prioritize important capital projects and formally estimate project costs funded … business practices include both long-term and short-term capital project planning, but my auditors discovered that …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraCUNY Bulletin No. CU-316
… processing and provide agency instructions for the payment of Increments. Affected Employees Eligible employees in … These Increments are authorized pursuant to the Memorandum of Agreement for 2002-2007 between the City University of New York and the Professional Staff Congress (PSC). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-316-january-2008-incrementsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… we’ve seen in other states, this critical infrastructure is increasingly targeted by cyber and other attacks,” said DiNapoli. “The state should do … found that, although DOH sends letters to water systems when their plans need revisions, it does little to follow-up …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersUnified Court System Bulletin No. UCS-287
… of the April 2020 Location Pay, Location Mid-Hudson, and Senior Officer Series Differential Increases. Affected … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Municipal Audits
… – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report all collections in a … of the clerk’s records. Town of Delhi – Highway Department Leave Records (Delaware County) Town officials did not … Law Section 123. Town of Morehouse – Records and Reports (Hamilton County) The supervisor did not maintain the town’s …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21State Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up) (2024-F-26) … Medicaid recipients were discharged within 24 hours of admission, indicating a high risk that a portion of these … tutoring, and personal counseling, throughout students’ enrollment. During the Fall 2023 semester, EOP operated on 28 …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or inaccurate and lacked asset-identifying information. West Sparta Independent Volunteer Fire Department Company … was to assess the Town of Danby’s progress as of May 2025 in implementing our recommendations in the audit report … the Starpoint Central School District’s progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits