Search
2019 Financial Condition Report – 2019 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. Read More … Provides …
https://www.osc.ny.gov/reports/finance/2019-fcrUnified Court System Bulletin No. UCS-247
… Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 … Court System of the State of New York (UCS) and the Civil Service Employees Association (CSEA – Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87DiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… payment system is based on 60-day episodes of care. CHHAs can be paid for a full episode or may receive pro-rated … is included in the complete audit. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careNew York Leads Nation in Nonprofit Jobs & Wages
… during and after the Great Recession. “Nonprofits play an important role in every region of New York, delivering … sector in most New York regions in the latter half of this decade. Wages at nonprofits have also grown at a faster … the period covered by this report. The annual average wage was $55,572 per employee, ranking New York eighth in the …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wagesComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Cash Receipts (Allegany County) District officials have not adopted written policies and procedures governing …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over … Center (MHRIC) for IT services. Key Findings Employees do not comply with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146State Comptroller DiNapoli Releases Municipal & School Audits
… Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked … a receipt or the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsNaples Central School District – Online Banking (2015M-143)
… Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and … in Livingston County. The District, which operates two schools with approximately 750 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Candor Central School District – School Lunch Operations (2015M-173)
… are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … County. The District, which operates cafeterias in two school buildings serving 770 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Penfield Central School District – Financial Management (2015M-162)
… is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The … that was not actually used. As of June 30, 2015, two reserves with balances totaling approximately $8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Hoosic Valley Central School District – Financial Management (2014M-6)
… School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with approximately 1,000 students and 230 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial … by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in … after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Findings The Board has developed a procurement policy but no formal procedures for seeking competition when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesNorth Collins Central School District – Financial Management (2016M-189)
… the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with approximately 590 students, is governed by … approximately $15.5 million. Key Findings The Board and District officials did not adopt reasonable budgets or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Determining the Ex-spouse's Share – Divorce and Your Benefits
… The most common equitable distribution formula for a public pension was established by the State Court of … (denominator) 2. Marital share × 50% = ex-spouse’s portion For example, if the member accrued 18 years of service while … when the numerator is written as an open date field, for example: Total service credit accrued between the date of …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareTown of Kirkwood – Justice Court Operations (2016M-414)
… The Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The Town is governed by an elected … collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414DiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… New York State Comptroller Thomas P. DiNapoli announced that in response to a Common Retirement Fund shareholder resolution, Akorn Pharmaceuticals …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… maintained or guidelines for using, approving, recording and reviewing leave accruals. The District allowed 10-month … their collective bargaining agreement (CBA). We found that two supervisory employees were responsible for approving their own absences. Key Recommendations Develop and implement written policies documenting the type of leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Brighton Central School District – Procurement (2022M-205)
… accordance with District policies, statutory requirements and good business practices. Key Finding District officials did not demonstrate that certain goods and services related to the 2021-22 CIP were procured in … officials could not support they competitively awarded two contracts, totaling $2.8 million. Instead of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Darien – State Contract Loader Purchases (2013M-88)
… Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed … five-member Town Board consisting of the Supervisor and four Council members. The Town’s adopted budget for 2013 … result, the Town was overcharged $10,563 by the vendor for two loaders. Key Recommendations Request the appropriate …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88