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Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130An Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… deliver medical/surgical services to Empire Plan members at rates established by United. Empire Plan members may also … the MultiPlan rate, United will reimburse the provider at the R&C rate. The R&C rate is generally based on provider …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… The New York City Department of Probation (NYC Probation) failed to properly supervise thousands of New … by either the Queens District Attorney’s Office or NYC Probation. This audit examined those under the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksOvertime Limits for Tier 6
… Overview For members of Tier 6, New York State Retirement and Social Security Law limits the amount of overtime pay … year. For More Information Find your retirement plan publication for comprehensive information about your …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Chatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… or school vacation food service,” but not when schools are open during the regular school year. In April 2021, the USDA … authority to allow the SSO to operate when school is open during the regular school year, effective July 1, 2021 …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … the Court’s system; the reasons for the deletions were not documented. Further, 166 cases were not reported to the … the Town’s payroll. Ensure that the clerks’ records have unique identifications as to who entered information. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Subway Wait Assessment
… three shuttle lines). From the original 28 stations built in Manhattan and opened on October 27, 1904, the subway … ability of Transit to provide evenly spaced subway service in conformance with the headways (time between trains) in the official schedule. The assessment determines the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentContinuing Crisis: Drug Overdose Deaths in New York
… more than 70,000 individuals nationally and nearly 4,000 New Yorkers lost their lives to a drug overdose. Since that … to nearly 107,000 nationally and more than 5,800 in New York. At the core of this crisis is a shocking rise in … with specific quantifiable targets to achieve by 2025, allowing for the assessment of measurable progress. 35 …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
Comptroller Thomas P DiNapoli and Attorney General Eric T Schneiderman today announced the guilty plea of Daniel Lynch a Rochesterarea businessman for working with others to rig the bidding process for multimillion dollar public works contracts in Monroe County
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingChenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… York State Comptroller Thomas P. DiNapoli. The full op-ed is below: The Double-Edged Sword of Pandemic-Driven … put to use. Numerous studies have shown a significant rise in AI adoption and investment, with a majority of respondents … facial recognition, criminal justice, health care, teacher evaluations and job recruitment applications. New …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… The New York State Common Retirement Fund (Fund) committed an … reaching the initial commitment target, DiNapoli set a new goal of deploying $40 billion to sustainable investments …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, … … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andLocal Sales Tax Collections Up
… Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsInvestors Renew Call on Exxon to Address Climate Risk
… York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (CRF), and the … of England investment fund, have again asked ExxonMobil to report how its business will be impacted by global efforts to …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskOversight of Selected Aspects of Traffic Controls
… Resource Guide. In fact, 34 studies took more than one year to complete. We visited 17 intersections where the ICU …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… or improper billing, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report analyzed the … millions of dollars annually," said DiNapoli. "Across New York, my audits have revealed infrastructure problems, poor …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsMerrick Union Free School District – Financial Management (2024M-64)
… officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they … that will be used to fund operations. Maintain reserves at reasonable levels. Except as noted in Appendix A, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64