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Windsor Central School District – Cafeteria Operations (2016M-130)
… District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, 2016. … which operates four schools with approximately 1,800 students, is governed by an elected seven-member Board of … the school lunch fund’s dependence on the general fund to support operations by becoming a federally funded Summer Food …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130The Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60), 90-Day Response
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60-response.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfPublic Authorities – 2023 Financial Condition Report
… State’s Short Term Investment Pool (STIP) for the New York Racing Association’s Belmont Park redevelopment, which coincided with a $455 … authority bonding authorizations of $15.5 billion, or 10.9 percent over previous limits. Most of the bond cap …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following … budget provides a more transparent accounting for new costs associated with collective bargaining wage … with accounting for this cost. The city assumes the state will provide nearly a third of the funding support …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2179
… increases but must be included in the calculation of overtime. Effective Dates: The Non-Pensionable Lump Sum … must have continuous service as stated in Civil Service Law Section 130.3(c) from 08/02/2022 through 03/31/2023 in … the lump sum payment amount. Divide these additional hours by 1360, round the result to four places, multiply by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… taxes agreements. Key Findings The method of determining project benefits to be provided is not well-defined or … to be documented. Therefore, it is possible that not all project applications of the same type were evaluated using … Recommendations Establish specific criteria for evaluating project applications in a consistent manner; ensure the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectClinton County - Separation Payments (2018M-44)
… report - pdf] Audit Objective Determine whether the County accurately paid employees’ separation payments. Key Findings The County lacked effective procedures to ensure employees were … review and approval of separation payments. Direct the County’s legal counsel to review the identified overpayments …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44State Agencies Bulletin No. 1000
… the payment of the 4% retroactive increase for the payroll periods dated 3/25/10-5/5/10 (Institution) and … rate OSC Actions: Automatic Processing of Increases After payroll processing for Pay Period 8(Administration) and Pay … has a Goal Amount and Goal Balance that are not equal. The payroll system will determine the difference between the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1000-retroactive-april-1-2010-salary-increase-employees-represented-civilCapital – 2022 Financial Condition Report
… highways and bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … to spending for the Metropolitan Transportation Authority. Housing, up by $252.9 million (78.5 percent). This category’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalState Comptroller DiNapoli Releases Municipal Audits
… Canajoharie – Budgeting and Allocating Sales Tax Revenue (Montgomery County) Town officials did not properly budget for and … did not receive all the benefit they should have from county sales tax distributions. The town board underestimated …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsFort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119DiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR strike would … the costly impact of a strike and the millions of dollars in lost economic activity.” The Comptroller’s projection is … Island Rail Road LIRR strike could cause up to $50 million in lost economic activity each day …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyHealth Sciences Charter School – Procurement (2013M-211)
… nature and cost of services to be provided to the School. Do not rely on outside service providers for selecting …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Opinion 89-32
… have a conflict of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of … prepare, authorize or approve the contemplated lease renewal, or to approve payments or audit bills or claims under either the original lease or the renewal. General Municipal Law, Article 18 (§800 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-89-32NYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… reversed by a boom in underwriting activity, historically low interest rates, and surges in trading spurred by volatile … activity, creating higher commissions and trading income. Low interest rates also encouraged borrowing, generating fees … had assumed statewide bonuses for the broader finance and insurance sector would decrease by 15.5 percent in SFY 2021 …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityHelping Hands School - Compliance With the Reimbursable Cost Manual (2015-S-90), 90-Day Response
We conducted an audit of the expenses submitted by Helping Hands School (Helping Hands) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s90-response.pdfTuition Assistance Program: Audit of the State Financial Aid Program at LIM College (2015-T-2)
The objective of this audit was to determine whether LIM College (LIM) officials complied with the State Education Law and the Commissioner of Education’s Rules
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t2.pdfImproper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f12-response.pdf