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Village of Lisle - Board Oversight (2018M-124)
… Key Findings The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. Employees were not always … rates. All nine hourly employees were underpaid by a total of $2,800. Key Recommendations Perform or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period … Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Cincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the … 23 years, without seeking any competition to confirm the rates paid were reasonable. Seek competition for textbook …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111DiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more than 9 million jobs in 2014, after adding 538,000 … – the strongest growth since 2000 – and capped four years of steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs from 2009 to 2014, while four …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Agencies Bulletin No. 2041
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 and April 2022 M/C Retroactive Salary … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2021 and April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryTown of Paris – Water and Sewer User Charges (2025M-146)
… [read complete report – pdf] Audit Objective Did Town of Paris (Town) officials properly manage the billing, … $175,000 in water rents and penalties on behalf of the Sauquoit Water District (Water District), and … in sewer rents, surcharges and penalties on behalf of the Oneida County (County) sewer district (Sewer …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146DiNapoli: 26 School Districts in Fiscal Stress
… is the fifth year DiNapoli's office has assessed levels of fiscal stress in school districts. Using financial … balance, cash position, short-term borrowing and patterns of operating deficits, DiNapoli's monitoring system creates an overall fiscal stress score which drives the classification. This year, two school districts are …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressOversight of Language Access Services
… + Hospitals Corporation is adequately serving the needs of individuals with Limited English Proficiency, complying … and local laws, and providing sufficient oversight of Language Access Services. The audit covered the period … New York City (NYC) Health and Hospitals Corporation Act of 1969, is the nation’s largest municipal public health care …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesVillage of Cambridge – Payroll (2015M-74)
… Purpose of Audit The purpose of our audit was to determine if Village officials … 1, 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington … Village of Cambridge Payroll 2015M74 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance with the state’s dam safety regulations to … that way,” DiNapoli said. “The New York State Department of Environmental Conservation can take steps to improve its …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water and sewer funds for the period June 1, … Village of Holley Financial Condition of the Water and Sewer Funds 2014M334 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and … possible cost. Conduct a deliberate and thorough audit of electricity supply and delivery invoices prior to payment. …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andWall Street Bonuses Rose In 2012
… the securities industry is still a very important part of the New York City and New York State economies." The … were paid in December 2012 to avoid higher federal tax rates scheduled to take effect in 2013. DiNapoli’s office … York City edged up slightly to almost $362,900 in 2011. (Wage data is not yet available for all of 2012.) This was a …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012State Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, … Paycheck Reversal. Background: To maintain the efficiency of AC230 processing and ensure accuracy of W-2 reporting for … The purpose of this bulletin is to notify agencies of the 2024 yearend …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksState Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health (DOH): Early Assessment of the Encounter Intake System (2015-S-41) Managed Care … Office of Temporary and Disability Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (2015-S-58) …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsEffectiveness of the Information Technology Transformation
… process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate … January 22, 2015 to March 30, 2016. Background The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information Technology (IT) …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Union Free School District (District) Board of Education (Board) and District officials properly manage … – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mShield of David – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Shield of David (Shield), d.b.a. The Shield Institute, on its … to children with disabilities who are between the ages of 3 and 5 years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manualLawrence Union Free School District – Financial Management (2025M-115)
… the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund … financial data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-1152025 Police and Fire Retirement System Final Rates
Contribution rates for participating employers of the Police and Fire Retirement System (PFRS) — fiscal year 2024, 2025 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-pfrs-2025.pdf