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Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… Board of Cooperative Educational Services is a public entity serving 18 component school districts which …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSt. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… public entity which delivers approximately 50 educational and administrative services to its 18 component districts. … $59.3 million. Key Finding BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371Investors Renew Call on Exxon to Address Climate Risk
… A coalition of institutional investors, led by New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (CRF), and the Church of England investment … by New York State Comptroller Thomas P DiNapoli as trustee of the New York State Common Retirement Fund and the Church …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskDiNapoli Releases August State Cash Report
… to a total of $28.9 billion, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportJasper-Troupsburg Central School District – Financial Condition (2015M-22)
JasperTroupsburg Central School District Financial Condition 2015M22
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Copiague Fire District – Credit Card Purchases (2019M-98)
… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Monitoring of Air Quality (Facility Permits and Registrations) (2021-S-41)
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41.pdfMonitoring of Air Quality (Facility Permits and Registrations) (2021-S-41) 180-Day Response
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41-response.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… of the 22 months to the board were between 60 and 107 days after month’s end. Budget transfers were not properly … treasurer’s statutory fees, is deemed abandoned property. After public notice, the county treasurer should pay all …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… collections totaled $844 million, an increase of 8.8%, or $68 million, over January of 2022. Every county experienced … of Taxation and Finance. In the third month of each calendar year quarter, these distributions are adjusted … annual report covered the October-December quarter and calendar year 2022. Table Monthly Local Sales Tax Collections …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearErie County Water Authority – Information Technology (2018M-9)
… have never been used. Five of 10 tested employees visited social media, shopping websites and personal email, which could …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Online Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For certain services, you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create Account Contact …
https://www.osc.ny.gov/online-servicesCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… From fiscal years 2012-13 through 2014-15, the Board and BOCES officials consistently overestimated appropriations … its reserves without adequate disclosure to the public and the districts and overfunded three reserves. BOCES has restricted more than …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemCambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, supported and for … County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an … Authority calculated rental amounts. The Authority did not have evidence that it always conducted an annual income …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Opinion 91-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the chief fiscal officer of a county who serves as administrator of an estate pursuant to section 1219 of the Surrogates Court Procedure Act SCPA may retain the …
https://www.osc.ny.gov/legal-opinions/opinion-91-21MetroPlus Health Plan: COVID-19 Enrollment Trends
… for over 670,000 members. Changes in MetroPlus enrollment have a direct impact on H+H's financial stability. … strategic plan. This brief provides an update to MetroPlus enrollment trends as discussed in our report: NYC Health + … of COVID-19 . Pandemic Impact on MetroPlus Health Plan Enrollment MetroPlus enrollment reached a record high of …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsOpinion 98-8
… STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, … the form, function and utility required by the political subdivision, from a qualified and approved preferred source, … by the appropriate officer, board or agency of a political subdivision or district therein to the "lowest responsible …
https://www.osc.ny.gov/legal-opinions/opinion-98-8City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately safeguarded electronic access to the City’s water and wastewater systems for the period … threats. Officials have not provided employees with cybersecurity awareness training. Officials do not …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117