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Sullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Services (BOCES) is an association of eight component school districts and provides almost 60 educational and …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeGreenwood Lake Union Free School District – Financial Condition (2016M-40)
… Lake Union Free School District is located in the Town of Warwick in Orange County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… incurred interest expenditures and other fees that could have been used to fund other District needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… 1, 2014 through September 30, 2015. Background The Questar III Board of Cooperative Educational Services (BOCES) is an … Questar III Board of Cooperative Educational Services Purchasing …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Longwood Central School District – Purchasing (2016M-16)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $227 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Little Falls City School District – Leave Accruals (2016M-64)
… July 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $54.7 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. Budgeted … approximately $41.9 million. Key Finding The District has a reserve fund policy which provides guidance on how to … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Hudson City School District – Audit Follow-Up (2010M-142-F)
… released in September 2010. Background The Hudson City School District is located in Columbia County. The District … Hudson City School District Audit FollowUp 2010M142F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fWaterville Central School District – Criminal History Background Checks (2016M-23)
… 2015. Background The Waterville Central School District is located in the Towns of Augusta, Kirkland, Marshall, … Vernon in Oneida County and the Towns of Brookfield and Madison in Madison County. The District, which operates two schools with approximately 800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksArdsley Union Free School District – Reserve Funds (2015M-348)
… employees who were not eligible for a payout based on the collective bargaining agreement. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a five-member … Key Recommendations There were no recommendations included in this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Duanesburg Central School District – Separation Payments (2014M-67)
… in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Services (BOCES) is an association of 10 component school districts. BOCES is governed by a 10-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditState Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… DiNapoli released the following statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new priorities as the state prepares … DiNapoli released the following statement today regarding Gov Kathy Hochuls State of the State Address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressUse of Vendor-Supported Technology
… Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 employees, including an …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyAuditors
… of the questionnaire before submission. The Office of the NYS Comptroller establishes the Auditor/State Program … Finance, Mathematics, Engineering, Criminal Justice or Statistics or Bachelor's or Graduate degree including 24 …
https://www.osc.ny.gov/jobs/auditorsWhat to Report – Legacy Reporting
… Salary Payments for services rendered Normal salary (see the Reporting … Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime Compensation page …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportOpinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …
https://www.osc.ny.gov/legal-opinions/opinion-89-63DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 (11.9%), according to an analysis by New York State Comptroller Thomas P. DiNapoli. Rates of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-black