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Personal Income Tax
The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for paymen
https://www.osc.ny.gov/files/local-government/audits/pdf/bse-2018-07-06.pdfImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26.pdfPark Accessibility for People With Disabilities (Follow-Up) (2024-F-13)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Park Accessibility for People With Disabilities (Report 2021-N-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f13.pdfState Comptroller DiNapoli Releases Audits
… to May 13, 2019, found OGS generally had developed targets and plans to contribute toward EO 88 and complied with the … toward the collective 20 percent energy reduction. In a follow-up, auditors found OGS has made significant … districts’ compliance with its own requirements for school bus drivers, monitors and attendants. As a result, SED does …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsDiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … problems with how the district managed its purchases. "The Rochester City School District needs to substantially … procedures it needs to run a sound operation." The Rochester City School District operates 52 schools with …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… told auditors they were aware that sales taxes were paid on certain purchases and have taken measures to ensure sales …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsWaterloo Central School District - Financial Condition Management (2019M-137)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … $9.3 million in unbudgeted year-end transfers to reserves and the capital projects fund. Maintained six reserves with … overfunded or unnecessary. Key Recommendations The Board and District officials should: Provide transparency by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137What is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capState Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials consistently …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… Two of the State University of New York’s (SUNY) flagship campuses, Buffalo and Stony Brook, did not properly monitor or restrict access to hazardous … Two of the State University of New Yorks SUNY flagship campuses Buffalo and Stony Brook did not properly monitor or restrict …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersStraight Talk About Financial Planning For Your Retirement
… retirement benefit is only one part of a good financial plan. Whether you are new to public service or are close to … as well as tips on how to develop a well-rounded financial plan. Your retirement years should be an enjoyable part of … is secure. By developing and following a solid financial plan, you can enjoy added security in your retirement years. …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementManagement and Control of Overtime Costs (Follow-Up) (2014-F-15), 30-Day Response
We have followed up on the actions taken by New York City Health and Hospitals Corporation (HHC) officials to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f15-response_0.pdfCity of Long Beach – Budget Review (B24-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/long-beach-city-b24-7-4.pdfMaintenance, Inspection, and Testing of the Event Recorder System (2017-S-8) 90-Day Response
The objectives of our audit were to determine whether the the Long Island Rail Road maintains and inspects its Event Recorder System and whether it ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s8-response.pdfOverpayments of Claims for Selected Professional Services (Follow-Up) (2013-F-14), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f14-response.pdfState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Nassau Board of … and disabling network user account access. Liberty Central School District – Information Technology (IT) (Sullivan … applications or data in a timely manner. Lyons Central School District – Payroll (Wayne County) District officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Sunshine Developmental School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education … York City Department of Education (DoE), as well as other school districts and counties whose children are served by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualCaucus 2025: Important Information for New Yorkers
… (December 2024) Education & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic Impact: Higher … New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New York Children In Need: …
https://www.osc.ny.gov/reports/caucus2025Hamilton Central School District – Procurement (2020M-168)
Determine whether Hamilton Central School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hamilton-2020-168.pdfWatertown City School District – Procurement (2021M-176)
Determine whether Watertown City School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-2021-176.pdf