Search

Town of Fishkill – Fiscal Stress (2013M-188)

… were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, … realistic budgets over the past four years. The Town’s year-end fund balance for its five major operating funds, …

https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188

Overview – Membership and Enrollment

… About NYSLRS The New York State and Local Retirement System (NYSLRS) is one of … members receive a lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other … of membership from other public retirement systems in New York State; and Crediting of service from other public …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/overview

Town of Union – Financial Condition (2016M-192)

… which results in taxpayer inequity, as the water fund is subsidized by the part-town general fund. At the end of 2015, …

https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192

Lowville Academy and Central School District – Financial Condition (2015M-220)

… 1, 2013 through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns … Lowville Academy and Central School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Management of Energy Consumption

… Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance With Executive Order 111 …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption

Brunswick Central School District – Financial Condition (2014M-002)

… the District’s oversight of its financial operations for the period July 1, 2010 through June 30, 2013. Background … 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. … Develop and adopt budgets that include realistic estimates for expenditures and discontinue the practice of adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Port Ewen Fire District – Financial Management (2024M-157)

… complete report – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board … Determine whether the Port Ewen Fire Districts District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Montauk Union Free School District – Financial Condition (2016M-168)

… through December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton … Montauk Union Free School District Financial Condition 2016M168 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

Merrick Union Free School District – Financial Condition (2016M-240)

… Board was not used. The district did not use its reserve funds during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt … the practice of appropriating unexpended surplus funds that are not needed and not used to fund District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… 48 components at the Town Hall, such as at least one van accessible parking space and an accessible route with … components at the Animal Shelter, including at least one van accessible parking space and mats with secured edges at …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… School District officials saved more than $800,000 in health insurance costs by switching carriers and offering … the benefits and costs associated with the district’s health insurance coverage and pursued a lower cost … plan. When auditors compared the district’s former health insurance carrier’s rates to the new carrier, Franklin …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs

Village of Sidney – Financial Activities (2023M-14)

… – pdf] Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and Clerk-Treasurer properly monitored … 2021-22 was overstated by $571,719, the transparency of Village financial operations was compromised, and …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …

https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46

New York State Comptroller DiNapoli Statement on New York City's Adopted Budget

… New York City’s adopted $98.7 billion FY 2022 budget, beginning July … will play in enabling long-term budget balance for the city. Fueled by a record level of personal income taxes … into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has provided …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budget

State Agencies Bulletin No. 1166

… Deficit Reduction Leave. Employees who received Holiday Pay. Employees in the Department of Corrections and Community … and submitting deficit reduction monies for holiday pay earnings, these employees will not appear on the … Calculation) to identify employees who earned holiday pay during the period holiday pay was subject to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-represented

Medicaid Program – Maximizing Drug Rebates for Health and Recovery Plans

… and Recovery Plans. The audit covered the period October 1, 2015 through December 31, 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to … began requesting rebates from drug manufacturers. On a quarterly basis, the Department of Health (Department) …

https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plans

State Comptroller Releases School District Audits

… appropriations from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance … have taken to improve the accuracy of budget projections in the 2020-21 budget and restore the district’s overall …

https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-audits