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Shelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/shelter-island-2020-23.pdfRochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 … 2016. Background The Rochester Career Mentoring Charter School, which is located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160XIX.6.D Reporting – XIX. Project Costing (PCIP)
… Agencies will be able to report on the costs against each funding source even though the … its capabilities. Federal grant reporting will be based on the relationship of a Project/Activity to a Customer … Listing in SFS Coach is updated to include information on the NYGR0210 Report. Navigation: Grants > Interactive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Background The District is a district corporation of the State, distinct and separate from the Town of Colonie and the … five elected members, with one member being appointed as Chairman, and is responsible for the District’s overall …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… (Act or ADA) was signed into law to provide people with a disability the right to access and participate in the same … requirement. The Rehabilitation Act of 1973 requires airport (and terminal) operators to be responsible for … and ends, were in poor condition at three PATH stations: Newark, Newport, and Grove Street. In the Aviation sector, …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followFiscal Stress Monitoring System 2019 Summary List for School Districts
Summary data in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2019-schools-summary-list.xlsxReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfTown of Bergen – Town Supervisor (2024M-30)
Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bergen-town-2024-30.pdfDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… New York State Comptroller Thomas P. DiNapoli, Monroe County District Attorney Brian Green and New York … investigation that assisted in today’s resolution. The Monroe County District Attorney’s Office is committed to … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullAbout the Regulation – Reporting Elected and Appointed Officials
… or appointed officials, who are not paid, be reported on the Standard Work Day and Reporting Resolution? My part-time … standard work days for different officials? Are members of the New York State Legislature subject to the same reporting requirements as other elected officials, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… Mayor de Blasio’s preliminary executive budget for fiscal year (FY) … Mayor de Blasios preliminary executive budget for fiscal year FY …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedBecoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Once you have accrued five years of credited service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave … 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your vested retirement benefit when you …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2017-hempstead-sanitary-2.pdfDiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… State Comptroller Thomas P. DiNapoli and Erie County District Attorney John J. Flynn announced today. The … to the work of my investigative team and the Erie County District Attorney’s Office, her crime was exposed, and she … and hold any offenders accountable,” said Erie County District Attorney John J. Flynn . Russell’s grandmother, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the … ended June 30, 2011. Key Findings We identified $1,776,434 in unsupported and/or inappropriate costs charged to the … Sunshine Developmental improperly claimed: $1,375,964 in compensation paid to individuals for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… “Diabetes in New York State,” notes that about 1.6 million adult New Yorkers, or 10.3 percent of the adult population, … that we can address this issue, particularly in our most at-risk populations. We have the ability to reverse this … $50,000 or more had the lowest prevalence of the disease at 6.4 percent; By education level, diabetes was most common …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… take a driver’s education course before getting behind the wheel of a vehicle, we have a responsibility to empower …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOpinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31