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Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… fund balance that is not needed to finance operations results in real property tax levies that are higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… care plan no longer resides in New York, they should be disenrolled from their plan and the plan must return … ($234 million), or the member’s eligibility was flagged to be closed but was not officially ended and premiums continued to be paid ($65 million). Even when DOH and Local Districts …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… examined the role of Italians who rescued Jews during World War II and the history of the Jewish community on the Italian …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationState Agencies Bulletin No. 2366
… the New York State Payroll System (PayServ) for tax year 2025. Affected Employees: Employees with employer-provided … for the period November 1, 2024, through October 31, 2025, as income on the employee’s 2025 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2366-procedures-reporting-taxable-value-personal-use-employer-providedTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… totaled $218,100. Audit Summary The Board did not adequately oversee or manage the Town’s ambulance … of and policy development for the District resulted in excessive fund balance and unnecessary tax increases. … revenue or fraudulent activity could occur. The Board did not: Adequately oversee the billing, collecting and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Montrose Fire District – Claims Auditing (2025M-53)
… the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53DiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… projections, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. "We're three … projections according to the state cash report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionDiNapoli: School District Revenue Growth Slows
… New York’s school districts have faced major fluctuations in their federal and state aid over the last decade and … districts across the state. “School districts are caught in a financial bind and are struggling for a way out,” said … For the 2012-13 school year, school district revenues in the state totaled $60.1 billion. Of that total, state aid …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… Office of Mental Health (OMH) contractor hired to provide janitorial services failed to pay its workers prevailing wage … Center in Staten Island. It contracts with OMH to provide janitorial services at various South Beach outpatient … DiNapoli’s auditors estimate Shorefront underpaid 26 janitorial workers by at least $123,224 during 2013. That …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund Level 7: Fund/Subfund Transaction Detail To add or modify a Fund value, complete the COA Change Request Form …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… Retirement System (NYSLRS) employer contribution rates for State Fiscal Year 2020-21 will remain the same as the previous year for the Employees’ Retirement System (ERS) with a small increase in rates for the Police and Fire Retirement System (PFRS). DiNapoli is …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredNYC Budget Is Balanced but Risks Are Growing
… adversely affect the city’s financial plan by as much as $589 million in FY 2020, according to the city’s estimate. The …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingTown of Bergen – Town Supervisor (2024M-30)
Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bergen-town-2024-30.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfReview of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfOversight of Telemental Health Services (2020-S-16) 180-Day Response
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16-response.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-091224.pdfGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
Determine whether the Greenport Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenport-s9-21-30.pdfDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
Determine whether the Dover Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/dover-s9-21-27.pdf