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Belfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $9.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Falconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… whether Barker Central School District (District) employee compensation payments were accurate, approved and … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Sharon Springs Central School District – Fund Balance Management (2022M-100)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve their budgeting practices and be more …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Pavilion Central School District – Claims Audit (2024M-108)
… did not properly audit all claims prior to payment. As a result, there was an increased risk that improper or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School … buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … $1,629. One former employee, as well as the estates of three former employees may have been entitled to …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolVillage of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Alden – Town Clerk/Tax Collector (2024M-106)
… unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringSUNY Bulletin No. SU-360.1
… is not pensionable and not subject to across-the-board increases, must be included in the calculation of overtime, … Date of the BNP row inserted into Additional Pay will be retroactive. The Retroactive Overtime Processing section … Override RGH Regular Pay Hourly Employee RGS Regular Pay Salary Employee NOTE: In instances where the earnings dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesOversight of the Title Insurance Industry
… scope covers the period October 3, 2011 through October 9, 2018. About the Program DFS is responsible for regulating … than in comparable states, as noted by DFS officials in a January 2018 written statement to the Assembly Standing … to evaluate the effectiveness of their oversight. As a result, there is a risk that material information concerning …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 89-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §806[1]). Also, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-89-60DiNapoli Announces State Contract and Payment Actions for August 2014
… bus service via Hudson Transit Lines ($34.7 million), Adirondack Transit Lines ($25.6 million), Chenango Valley Bus …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014State Comptroller DiNapoli Releases Audits
… has not been billed or collected from commercial casinos for oversight costs. The commission also did not have … of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The … measures do not appear to meet the plan’s goals. For a metric to be relevant, it should be closely connected …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… – Mental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34) The New York Education Law mandates that all schools ensure that their health …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsOversight of Mental Health Education in Schools
… to ensure that school districts have the necessary mental health education in place as required by law. We also sought … the Department is charged with the general management and supervision of the State’s school districts and the … health (American Academy of Pediatrics, Children’s Hospital Association, and American Academy of Child and …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… betting, the New York State Gaming Commission noted a 26% increase in problem gambling-related calls to the Office of Addiction Services and Supports (OASAS) from 2021 to 2022. “Gaming has significantly expanded in the state … projects collections will level out, increasing by 6.9% over the next four fiscal years. Since mobile sports …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingState Agencies Bulletin No. 1811
… to standard Certification procedures. OSC will not report to agencies any mismatches between NYSTEP and PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedOversight of Adult Care Facilities
… oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period from … older, need assistance with activities of daily living, and have multiple health conditions. In 2023, there were 534 … through regular inspections every 12 to 18 months and complaint investigations. DOH reports the results of its …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilities