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Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts … To learn more about performance audits, see About Our Audits . To learn more about external audits and other …
https://www.osc.ny.gov/local-government/auditsCounty of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… improve oversight to ensure that non-profit agencies that place foster children are doing home visits and other … in foster care. The general rule in foster care is to place the child in the least restrictive, most family-like … improve oversight to ensure that nonprofit agencies that place foster children are doing home visits and other …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… extraordinary one-time federal relief, will mostly be used to fund new spending, with a smaller portion set aside to build up reserves, according to an analysis of New York City’s financial plan released … extraordinary onetime federal relief will mostly be used to fund new spending with a smaller portion set aside to …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spendingSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that … recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … of Fire Commissioners, also has a fire protection contract with the Town of Fenner. The District’s general fund budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … and found that 27 payments totaling $24,823 did not have signed receiving documentation, and four payments that … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Park Accessibility for People With Disabilities (Follow-Up)
… included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7) . About the … spaces, and recreational amenities; build a park system for present and future generations; and care for parks and public spaces. Parks maintains about 30,000 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-followBinghamton City School District – Information Technology (2019M-147)
… contract and separate service level agreement (SLA) for information technology (IT) services provided by the … there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient … Health Insurance (Report 2021-S-24 ). About the Program Many of the State’s Medicaid recipients receive their … included in our initial audit report Medicaid Program Recovering Managed Care Payments for Inpatient …
https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-healthState Agencies Bulletin No. 2305
… Purpose: The purpose of this bulletin is to inform agencies of the processing requirements for employees who claim exempt … exemption for tax year 2025. The New York State Department of Taxation and Finance requires form IT-2104-E (Certificate … The purpose of this bulletin is to inform agencies of the processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025State Agencies Bulletin No. 2099
… Purpose The purpose of this bulletin is to inform agencies of the processing requirements for employees who claim exempt … exemption for tax year 2023. The New York State Department of Taxation and Finance requires form IT-2104-E (Certificate … The purpose of this bulletin is to inform agencies of the processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2099-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2023State Agencies Bulletin No. 2400
… Federal, State, and/or Local tax withholding in tax year 2026. Affected Employees: Employees who claimed exempt from … who submit withholding certificates claiming exempt in 2026 are affected. Background: According to IRS Publication … for tax year 2025 and intend to claim exemption in 2026 must file a new Form W-4 by February 15, 2026, to claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2400-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2026DiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… years 2011-12 through 2014-15, ranging from 20 percent to 26 percent. While authorities may submit MWBE plans with …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… Retirement Fund, released the following statement today in response to a majority shareholder vote of 62.3 percent in support of the Fund’s request that ExxonMobil do more to … change. "This is an unprecedented victory for investors in the fight to ensure a smooth transition to a low carbon …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingEfficiency of Warehouse Space (Follow-Up)
… central source for this information. Our initial report, covering the period January 1, 2014 through March 29, 2019, … could not determine the Initiative’s overall success, as an inventory of all State warehouses – leased and State owned …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followOpinion 93-18
… Program (circumstances requiring referendum on program for fire company in fire protection district) VOLUNTEER … district in the town. The authority and procedures for establishing a service award program are set forth in … governing board shall establish a service award program for the volunteer firefighters of the fire departments or …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Local Road Conditions in New York State
… Department of Transportation (DOT) has recently begun to collect data on the conditions of a subset of this group, … State – a percentage that varies quite a bit from place to place, with many rural towns (and one entire county) … below). Unfortunately, because the dataset is limited only to federally fundable local roads, it prevents citizens from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateOpinion 2002-4
… (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel) MUNICIPAL FUNDS -- Appropriations and Expenditures … of current funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4DiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… like Ambrell, we can continue to deliver positive results for the Fund and for our local communities. We still have more than $370 … rate returns consistent with the risk of private equity for the Fund while expanding the availability of capital for …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundState Comptroller DiNapoli Releases State Audits
… State Education Department (SED): League for the Handicapped, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-audits