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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… the new APR DRG-based hospital inpatient payment system for Medicaid services when patient deaths occur within one … claims). Under the APR DRGbased methodology, there is no adjustment for a 'short stay' except for certain … Payments For Misclassified Patient Discharges (2009-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsAttica Central School District – Financial Management (2022M-103)
… the Attica Central School District (District) Board of Education (Board) and District officials properly managed … manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not … budgetary appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Village of Hewlett Bay Park – Financial Management (2022M-30)
… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic … years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the general fund. … $273,348 and $348,648, or between 45 and 61 percent of the ensuing year’s budget. Underestimated revenues by a …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Carroll – Town Clerk (2022M-20)
… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Watervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School Districts District Board and District officials ensured information technology IT assets and data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Newburgh Enlarged City School District – Financial Management (2025M-32)
… of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. The District’s … have been during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Subway Wait Assessment
… on the success of its operations. On July 25, 2017, in response to the Board’s demand for performance … Subway Action Plan to improve service. One of the changes in the Plan was the implementation of new customer-focused … intended to be more relevant and easier to understand. In September 2017, Transit introduced the new metrics: …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAkron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls … The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts … correspond to amounts deposited, intact. Ensure there is sufficient oversight of the tax collection process. … and discrepancies. District officials generally agreed with the findings and recommendations and indicated they had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against … and sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and officials did not develop …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Collection of Fines Related to Tenant Complaints
… To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … About the Program Homes and Community Renewal consists of New York State’s major housing and community renewal agencies, including the Division of Housing and Community Renewal (DHCR). DHCR is responsible …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCompliance With Navigation Law
… of Parks, Recreation and Historic Preservation (Parks) is adequately monitoring and enforcing requirements to ensure … and 7,600 freshwater lakes and ponds, New York State is rich with opportunities for motorized water recreation. … boating safety course. Enforcement of the Navigation Law is a collaborative effort among various entities, including …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsAbout the Academy
… and strategic program that builds on his commitment to offer a helping hand to local government and school district officials. By … The Academy: provides local officials a convenient way to improve their knowledge of local government finances; and …
https://www.osc.ny.gov/local-government/academy/about-academyNew York State Common Retirement Fund
… For a breakdown of the retirement system, see NYSLRS Fact Sheet . NYS Common Retirement Fund Reports Third Quarter, … Fiscal Year 2025-26 Results: Pension Fund Valued at $297.8 Billion …
https://www.osc.ny.gov/common-retirement-fundComptroller DiNapoli's Legislative Program
… directly or indirectly contributing to a statewide elected official, a candidate for a statewide elected office, or their authorized political … authorities to provide bidders and interested parties with the opportunity to protest a contract award. Signed by …
https://www.osc.ny.gov/legislationPublic Authorities by the Numbers: Olympic Regional Development Authority, March 2013
This profile is part of Comptroller DiNapoli’s continuing effort to improve the accountability and transparency of New York’s public authorities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-orda-2013.pdfA Portrait of Immigrants in New York, November 2016
The United States and New York State in particular have consistently experienced an influx of people coming from other countries.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-immigrants-2016.pdfReport on Comptroller DiNapoli's Green Initiative, January 2011
A Sustainability Team was formed in OSC to review plans, assess progress and identify new initiatives to make OSC a sustainable agency.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-green-iniative-2011.pdf