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Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… report – pdf] Audit Objective Assess whether Town of Babylon (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,290 applicable physical accessibility components … Assess whether Town of Babylon Town officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Gardiner Fire District – Length of Service Award Program (2013M-265)
… Findings The District’s LOSAP Point System is inconsistent with General Municipal Law. The Board did not implement … records of its members’ activities performed in accordance with the District’s Point System were prepared. Officials … Only eight of 23 courses were properly supported with certificates of completion. District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Salamanca City School District – Financial Management and Payroll (2017M-138)
… Board of Education. The District operates three schools with approximately 1,300 students. Budgeted appropriations … officials have not effectively managed four reserve funds with balances totaling approximately $4.1 million. The Board … procedures formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Village of Brushton – Fiscal Oversight (2014M-235)
… perform monthly bank reconciliations or provide the Board with complete and accurate monthly financial reports. The … Clerk-Treasurer has not filed an annual financial report with OSC since the report for the 2008-09 fiscal year. The … reports. Key Recommendations Prepare and provide the Board with complete and accurate monthly financial reports …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Tully Central School District – Financial Management (2016M-359)
… Onondaga County. The District, which operates two schools with approximately 860 students, is governed by an elected … through 2014-15. Three District general fund reserves with balances totaling over $2.9 million as of June 30, 2015 … levels and take appropriate action, in accordance with statute, to reduce reserves with excess funds. Develop, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Lindenhurst Union Free School District – Credit Cards (2016M-179)
… July 1, 2014 through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Orange County. The District, which operates two schools with approximately 1,070 students, is governed by an elected … did not maintain the District’s fund balance in accordance with statutory requirements and did not use the excess fund … the amount of unrestricted fund balance is in compliance with the statutory limit and reduce the amount of surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardChenango Forks Central School District – Financial Condition (2014M-98)
… fund balance. Therefore, District officials may need to find other funding sources for necessary expenditures in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98DiNapoli: Tax Cap Remains at 2% for 2027
… Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, … fiscal year, above the 2% allowable levy increase. The tax cap, which first applied to local governments (excluding New … a provision that allows municipalities to override the cap. Chart Allowable Tax Levy Growth Factors for Local …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-tax-cap-remains-2-percent-2027Opinion 2001-9
… 802(1)(f), 803, 805-a: A member of a county governing board who also serves as an officer of two not-for-profit … contracts between the county and either corporation. The board member, however, must disclose any interest in such a … ethics may include a provision requiring county governing board members to recuse themselves from discussions relating …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… fruits and vegetables for families of children in their summer feeding program. Broome-Tioga BOCES has arranged for …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationSUNY Bulletin No. SU-369
… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … New York State’s minimum wage for those employees in non-governmental positions. The Director of the Budget … (SUNY) since they maintain their own operating budget. As a result, they determine whether to implement a minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… they are working so hard to overcome,” DiNapoli said. “With enrollment in programs to address these disparities on … rate of 5%. At the same time, ELL enrollments have risen, with the number of ELL students outside of New York City … BE programs. Auditors found a lack of qualified teachers with BE extensions in languages commonly spoken by ELLs, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Comptroller DiNapoli Releases Audits
… and Community Supervision (DOCCS): Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) (2018-F-21) The Sex Offender Management and Treatment Act requires that …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1184
… Purpose To inform agencies of new earnings codes and procedures for processing the … the system will not include any monies paid using one of the eligible earnings codes listed above for earnings … employees who have earnings in Paycheck Data for one or more of the earnings codes listed above in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… A South Carolina woman was arrested today for allegedly stealing $147,455 in pension payments meant for her deceased mother, New York … Solicitor Barnette and Sheriff Rhyne for their partnership in holding her accountable.” "This is an excellent example of …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsQuality of Internal Control Certification
… (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, … Control Act by April 30 of each year by submitting a certification and internal control summary detailing the … 2012, the Division submitted its annual Internal Control Certification and reported full compliance with all but one …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … The audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Forensic Audit of Dual Employment Approvals and Conflicts
… any safety regulations. Our audit covered employees with the described dual employment during the period July 1, … (Code) allows employees to engage in external employment with certain provisions. For example, the outside employment must not interfere with the employee's ability to fulfill his/her duties at the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflicts