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Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… or which water outlets he exempted from sampling and how they would be secured against use. Because there is no …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… financially self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below the industry … for increasing revenues and decreasing expenditures to a level that allows the school lunch fund to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Medicaid Program - Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51)
To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health Centers were correctly applied
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s51.pdfDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… Connecticut Treasurer Denise L. Nappier on behalf of the Connecticut Retirement Plans and Trust Funds, and … generation, including modeling the practices and policies of other utilities in the United States and worldwide. In its … gas emission in connection with President Obama’s goal of an 80 percent reduction in greenhouse gas emissions into …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… oversees the administration of essential health services to thousands of New York City school students at no cost to … Officials at the health center said they did not keep a record of stock or conduct inventory; Excluding the … sampled Centers’ records 712 packages of contraceptives from several schools; 131 boxes of antibiotic tablets from …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside … these types of entities – share what we know and what we have yet to fully understand,” said DiNapoli. “Because local … authorities. About 279 local authorities are private not-for-profits most of which are local development …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… of school districts initially planning to override New York’s property tax cap in 2016-17 has nearly doubled … estimated the state’s school districts (excluding New York City and the Big Four city school districts) will …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capNYS Comptroller DiNapoli Announces Coal Investments Under Review
New York State Comptroller DiNapoli today announced the New York State Common Retirement Fund is reviewing 27 thermal coal mining companies
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Village of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Taxes – 2021 Financial Condition Report
… $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections decreased by 0.6 percent, … the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesTown of Big Flats – Financial Management (2013M-170)
… officials have not developed procedures, to govern the level of unexpended surplus funds maintained. As a result of … appropriation. Adopt a fund balance policy governing the level of unexpended surplus funds to be maintained in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Financial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
Determine whether the Village of South Floral Parks Village Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5State Agencies Bulletin No. 682
… identify employees who may meet the requirements but do not appear on the list from OSC, the agency should send an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … sampled and tested for Cyle Two, 15 water outlets (33 percent) exceeded the lead action level. Although we … and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Background The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The … to more than 55,000 households and commercial businesses, is governed by an elected five-member Board of Commissioners. … Adopt budgets that do not appropriate fund balance that is not needed. Use surplus fund balance as a financing source …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and … in Orange County. The District is governed by the Board of Education, which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficiencies