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Southold Union Free School District – Claims Processing (2013M-183)
… Town of Southold, Suffolk County. The District is governed by the Board of Education which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Baldwinsville Central School District – Financial Management (2016M-65)
… fund balance was within the statutory limit. The retirement contribution, liability, employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Newfield Central School District – Financial Condition (2013M-238)
… is located in Tompkins County. The District is governed by the Board of Education which comprises seven elected … of surplus increased the District’s total fund balance by $521,000 over a five-year period. Some of the surplus … various reserves resulting in three reserves having more money than is likely necessary. The District reported …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … or bank reconciliations from the Treasurer. The Board does not provide for an annual audit of the Treasurer’s … a resolution listing employee wages and salaries, nor does the budget include a schedule of wages and salaries as …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Personal Income Tax and Property Tax
… credits (collectively referred to as credits) approved by the Department were appropriate and complied with New York … and regulations. Our Office examined refunds processed by the Department of Taxation and Finance during the period … 2018. In addition, our Office examined credits processed by the Department during the period July 1, 2017 through …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 … required time frames set forth in Town Law Sections 27 and 35. Remit $2,387 in penalties and interest to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Wells – Records and Reports (2024M-59)
… maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to … did not maintain complete, accurate and timely accounting records, and inadequate financial reports were provided to … sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that disbursements … and six payments of $8,987 paid to other vendors. Key Recommendations The audit report includes 10 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black … District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsDiNapoli: Restaurant Industry Critical to New York City's Economy
… food industry." “New York City’s restaurant industry is vital to our economy and Comptroller DiNapoli’s shocking new … economic devastation that COVID-19 has inflicted on these vital small businesses,” said Andrew Rigie, executive …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.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.pdfDiNapoli Releases Executive Budget Report
… spending growth on a more sustainable path is in the best interests of all New Yorkers. Similarly, continued …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Releases Municipal & School Audits
… accounts were over expended by nearly $1.2 million. West Hempstead Union Free School District – Nonstudent … fund revenues in the general fund for the 2020 through 2022 fiscal years; did not provide budget status reports, or …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… Despite a now decade-long economic expansion in the country, New York … the goals outlined. Such deposits could include resources now designated as informal reserves, such as certain funds … protest decisions and commonly requested data. … Despite a now decadelong economic expansion in the country New York …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… the pandemic, gave school districts further instruction about the importance of checking on students’ mental health …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… workers who power it.” “Apprenticeship programs are the gold standard for developing a safe, skilled and diverse …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… fund expenditures totaled $5.9 million for the 2013 year. Key Findings The Council and Treasurer have not ensured … cost of unaccounted-for water for 2011 is about $265,000. Key Recommendations Attend training courses for accounting …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214