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Farmingdale Union Free School District – Financial Condition (2016M-235)
… is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates … they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total of $26.6 million … unrestricted fund balance averaged almost 8 percent (two times the statutory limit) of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the … did not have proper documentation for establishing and using two of the District’s four reserve funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrunswick Central School District – Financial Condition (2014M-002)
… the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is … by an elected nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority … whether Program-funded projects were completed as planned, and whether selected Program expenditures were justified and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… card charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report … health insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andAFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfControls Over Selected Expenditures
… an innocent crime victim or a dependent relative, and must report the crime within one week; file a claim within one year of the crime; and … paid $22.5 million for 13,033 claims covering personal injury, death, essential personal property, and FRE claims; …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… to the provisions of the agreements between Empire and its member hospitals. We also sought to determine if … Program (NYSHIP) provides health coverage to active and retired State, participating local government and school district employees and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughNew York’s Economy and Finances in the COVID-19 Era
… collection of payments on defaulted loans through wage garnishment and reductions of tax refunds and other federal …
https://www.osc.ny.gov/reports/covid-19-january-7-2021DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… found the frequency of severe weather in the state is growing, taking a toll on New York’s residents, property and economy. While New York is investing to reduce those impacts through the Clean Water, … found the frequency of severe weather in the state is growing taking a toll on New Yorks residents property and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … expenses of the former Mount Vernon Mayor Richard Thomas and a public relations firm. Today in Westchester County …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. East Hampton Union Free School District – Network and Financial Application Access and Information Technology (IT) Contingency Planning (Suffolk … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Unused, unpaid sick leave may be added to your credited service and used in your pension benefit … the optional sick leave benefit provided by Section 341(j) of the Retirement and Social Security Law (RSSL). To be … you must retire directly from public service or within a year of separating from service. For most members, the …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Main-Transit Fire Department – … purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any … written policies or procedures for discretionary spending, and as a result, 353 purchases may not have been for proper …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2259
… of this bulletin is to provide agencies with information and new instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and returned letters as a written request for reissuance of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2259.1
… of this bulletin is to provide agencies with information and new instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and returned letters as a written request for reissuance of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 180
… Purpose To provide information about a new Reveal report and to provide instructions for agencies Affected Employees Active employees (incumbents and employees on paid leave of absence) in multi-filled … The report will be available on non pay week Tuesdays and will include the positions which are overfilled on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsState Comptroller DiNapoli Releases School Audits
… Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State … plan to use the fund balance to reduce taxes, fund one-time expenditures, pay down existing debt or fund … (Delaware County) District officials have established some adequate procedures to ensure retiree health insurance …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Not-for-Profit Construction Questionnaire
… File your questionnaire online – it’s fast and easy Don’t spend extra time printing, filling out, and mailing a paper form. Use our free online service to file … Not-for-Profit Construction Questionnaire ( instructions and definitions ) (PDF) (MS Word) Attachments Completed …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaire