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DiNapoli Releases State Cash Report
… Tax revenues of $8.1 billion in June were stronger than expected, and collections for the … fiscal year were $748.5 million higher than projections in the Enacted Budget Financial Plan, according to the … higher than projected. “Tax collections were robust in the first quarter of the fiscal year, exceeding …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportUniversity Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is governed by a … University Preparatory Charter School for Young Men Student Enrollment and Billing 2013M292 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andTown of Greig – Long-Term Planning (2023M-13)
… The Board did not establish long-term financial and capital plans or fund balance and reserve policies. As a … unable to use more than $73,000 of available State aid funding as of the end of 2021. Key Recommendations Develop … financial and capital plans to help ensure financial resources are available to replace capital assets in a timely …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… complete report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … students who received Medicaid-eligible services from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Accountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations … Key Findings With the exception of about $1 million in surcharge revenue that was reported twice for the same week … accounting for and reporting all traffic ticket surcharge revenue received. The Department’s systems are not …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesChurchville-Chili Central School District – Procurement (2025M-18)
… Audit Objective Did Churchville-Chili Central School District (District) officials make procurements related to capital … projects (CIP) in accordance with statutory requirements and District policies? Audit Period July 1, 2022 – February … District officials did not ensure goods and services related …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Wyandanch Union Free School District – Budget Review (B25-7-3)
… was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Spencer-Van Etten Central School District – Information Technology (2021M-155)
… Determine whether the Spencer-Van Etten Central School District (District) officials ensured District computerized data was safeguarded. Audit Results … Determine whether the SpencerVan Etten Central School District District officials ensured District computerized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
All capital assets including infrastructure subject to defined levels of materiality are included in the States governmentwide financial statements as required by GASBS 34
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring school districts’ … to approximately 2.3 million children each day across the State. The 2016- 17 statewide cost of providing these … To determine whether the State Education Department is monitoring school districts …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesProcurement Practices
… were paid to two vendors: Buffalo Foundation Activities, Inc. for research-related administrative services; and Corr … that lack support for business need or reasonableness of price, among other questionable transactions. Buffalo agrees … related and goods or services are obtained at a reasonable price. Improve the awarding and monitoring of the agreements …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesGloversville Enlarged School District - Claims Auditing (2019M-244)
Determine whether claims paid prior to audit were allowable, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/gloversville-2019-244.pdfSilver Creek Central School District – Financial Management (2022M-153)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials need to improve their budgeting … Determine whether the Silver Creek Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … costs. Key Recommendations Establish adequate procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… intact, and whether Village employees received and used leave accruals in accordance with Village policies for the … in the accounting records or deposited timely. Employees’ leave accrual balances were overstated by 648 hours, valued … are recorded and deposited timely. Review and correct leave accrual balances to proper amounts. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Despite Progress, Pay Gap for Women Persists
… how many additional months women must work to equal what men earned the previous year, typically falls. (In 2022, Equal Pay Day was on March 15.) In 2020, women earned 83 cents to every … with earnings. New York’s Gender Wage Gap by Race and Ethnicity and Age The gender-based earnings gap varies across …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsComptroller DiNapoli Releases Municipal Audits
… $4.1 million in 2018. Furthermore, officials increased the real property tax levy in each of the five completed years … computer and communication systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and aquatic spray … are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, beaches, and … To assess the extent that State agencies responsible for operating and regulating public pools beaches and aquatic …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsState Agencies Bulletin No. 1123
… the annual Tool Allowance Payment through PayServ or by Standard Voucher: Standard Voucher The agency will issue a separate check to … Allowance payments using the receipted method, paid by Standard Voucher will not be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingHughsonville Fire Company – Financial Activities (2014M-201)
… cash disbursements or the audit of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201