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Cincinnatus Fire District – Board Oversight (2025M-77)

… financial resources? Audit Period January 1, 2023 – October 31, 2024. We extended the audit period to March 18, … training certificates, the adopted code of ethics policy and obtain the 2025 adopted budget. Understanding the Audit … clear policies, and complying with New York State Town Law (Town Law) Section 176-e that mandates fiscal oversight …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77

Internal Control System Components

… whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period … whether the Workers Compensation Boards management of its internal control system appropriately addresses all …

https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-components

DiNapoli Report Highlights Where New Yorkers Work

… by State Comptroller Thomas P. DiNapoli shows the state’s employment picture has changed in significant ways since … had the greatest increase in jobs since 2019, with the sector now comprising nearly one in five jobs statewide. This … such gains are minimum wage increases, labor shortages or productivity gains. Approximately one in every nine …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-work

Comptroller DiNapoli Releases School District Audits

… were paid $696,291 during the audit period. Buffalo Academy of Science Charter School – Procurement (Erie County) … to reimburse the district $2,813 for previously received tuition assistance upon his separation from the district. … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1

Availability, Access and Affordability: Understanding Broadband Challenges in New York State

… is a necessity to effectively work, learn, communicate and play in our society. The COVID-19 pandemic highlighted … broadband from a reported 518,000 to 253,000 people between 2013 and 2019. 10 As shown in Figure 3, approximately … to 100 Mbps statewide by 2018 and 300 Mbps by 2019; and Free internet to 50 community centers statewide and …

https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-state

Comptroller DiNapoli Releases School District Audits

… audits have been issued. Albany Community Charter School – Resident Tuition Billing (Albany County) Auditors found that …

https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-audits

DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional

… In response to a request from the Troy City Council, New York State Comptroller Thomas P. DiNapoli today issued an advisory opinion finding that the city could lawfully issue bonds in connection with financing the city seeks from the State Environmental Facilities …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutional

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

Canandaigua City School District – Procurement of Professional Services (2015M-133)

… the process and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. … for seeking competition when procuring professional services. The District failed to establish comprehensive … as to how competition should be solicited for professional services. Clarify the documentation requirements to be used …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015m

South Glens Falls Central School District - Fund Balance (2018M-90)

… reserve was overfunded and accumulated enough funds to finance 46 years of related appropriations. We referred … and accurately report unrestricted fund balance. Adopt a written reserve fund plan and policy that includes how the reserves will be funded, the optimal funding levels …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Improper Payments Related to the Medicare Buy-In Program (Follow-Up)

… Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established … Improper Payments Related to the Medicare Buy-In Program (2010-S-76) …

https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-follow

City of Hornell – Information Technology (2017M-293)

… Purpose of Audit The purpose of our audit was to determine whether the City adequately … April 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population … City of Hornell Information Technology 2017M293 …

https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Victor Central School District – Information Technology (2016M-117)

… preserved during a disaster and identifies alternate work locations. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

State Comptroller DiNapoli Releases School District Audit

… or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to … pandemic, with the district‘s increased reliance on a remote learning environment and administrative operations, …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

State Comptroller Releases Municipal Audits

… on their financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of the communities reviewed: Adequacy of 2021 Budgets – Town of Riverhead (Suffolk County) Town of … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City of Rome …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-audits

DiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short

… For example, one participant’s eligibility was determined 175 days after the application date — 115 days late. Another …

https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-short

DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities

… 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this progress, only 28.8% of … are less likely to graduate high school or earn a bachelor’s degree and tend to have lower rates of labor force … either a personal income tax or corporate franchise tax credit. DiNapoli emphasized the importance of leveraging …

https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilities

Mandatory Contributions – Enhanced Reporting

… 15; PFRS Tier 5 members covered under RSSL Article 22; ERS Tier 6 members covered under RSSL Article 15, as modified … There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation date and no longer make contributions. New York State correction officers in Tiers 5 and 6 are not …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributions