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State Comptroller DiNapoli Releases Municipal & School Audits
… had five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle … cost of these five vehicles was approximately $2.3 million in 2025. However, the reserve fund balance totaled $971,000 … estimates were replaced in 2025, the district may face a shortfall of approximately $1.3 million. Because district …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… of New York to receive benefits. Individuals enroll in Medicaid through the NY State of Health (NYSOH, the … Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment data of … determine if an individual is receiving duplicate benefits in more than one location. PARIS uses a beneficiary’s Social …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and … Transportation Authority (MTA)-established Blue-Ribbon Commission on Sustainability released its Final Report, which … A prior audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsOpinion 2005-8
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of to generate revenue in excess of cost) CITIES -- Fees (for ambulance service) … (for ambulance service) GENERAL MUNICIPAL LAW §122-b: A city may not set fees for the provision of emergency …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… not processed automatically. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria, except employees in the following medical resident and intern titles, are … between the State of New York and UUP, provides for a salary increase of 3.00% for 2024. In addition, on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingState Agencies Bulletin No. 2196
… payments as necessary. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … the PS&T Unit Increased Hiring Rate side letter contained in the 2023-2026 Agreement between the State of New York and … in the calculation of overtime and in the calculation of a promotional salary. Effective Dates: The temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicSUNY Bulletin No. SU-348
… not processed automatically. Affected Employees: Employees in PSNU – BU08 positions who meet the eligibility criteria, except employees in the following medical resident and intern titles, are … between the State of New York and UUP, provides for a salary increase of 2.00% for 2022 and a salary increase of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-348-2022-and-2023-retroactive-salary-increases-professionalState Agencies Bulletin No. 2108
… not automatically processed. Affected Employees: Employees in the following bargaining units, with an increment code of … of the 2023-2024 Longevity Payment effective April 2023 a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2108-april-2023-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 2210
… not automatically processed. Affected Employees: Employees in the following bargaining units, with an increment code of … of the 2024-2025 Longevity Payment effective April 2024 a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2210-april-2024-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-129
… not automatically processed. Affected Employees: Employees in the DC 37 Rent Regulation Services Unit – BU67 with an … of the 2024-2025 Longevity Payment effective April 2024 as a one-time, lump sum payment in the amount of $1,500, $3,000, or $4,500. Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-129-april-2024-district-council-37-dc-37-rent-regulationNYC Schools Underreporting Bullying and Harassment
… Thomas P DiNapoli found the NYC Department of Education DoE was not doing enough to report incidents of bullying …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentOakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. … by approximately $5.8 million, and the District only used a minor amount of the fund balance it appropriated to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and … about $947,000 or 9 percent over the past three years. As a result, $724,000 or almost 90 percent of the appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Chittenango Central School District – Financial Management (2016M-294)
… The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in … fund. The Board and District official have not established a formal plan defining how and when the majority of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance … operations in 2013 and 2014. The Board has not developed a multiyear financial and capital plan to address the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … in three years. District officials have not established a formal plan stating how much would be set aside in each …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Porter – Capital Projects (2013M-352)
… October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 residents. The elected … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352State Comptroller DiNapoli Releases Municipal Audits
… issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District and the Oswego School District Public Library . “In an era of limited resources and increased accountability, … underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through … fund balance has declined during this time frame as a result of appropriating fund balance to finance the planned …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Suffolk County, New York. NIS provides preschool special … June 30, 2015, NIS reported approximately $11.6 million in reimbursable costs on its CFRs for the five rate-based … and associated mandated fringe benefits related to a health insurance incentive program; and $36,560 in other …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manual