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State Comptroller DiNapoli Releases School District Audits
… was either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external … did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board … non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … the general fund exceeded actual expenditures by an annual average of $99,600 (36.8 percent). Budgeted general fund … appropriations exceeded actual expenditures by an annual average of $99,600, or almost $300,000 over the last three …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Agency Overtime Pay Hits $787 Million
… with critical services.” Meanwhile, the average number of state employees (excluding the State University of New York and the City University of New York) decreased slightly in 2018 to 155,818 – 12 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined over the last … has actually declined by 24% since 2011, when the state’s real property tax cap was enacted. Because this aid can be …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationOversight of Child Protective Services Outside New York City (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective … 4, 2009, determined that the districts are intervening in a timely and appropriate manner to protect the children … who are at risk in the most serious types of child abuse cases. However, the actions taken are not summarized in a …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followAdministration of the Contract With the Center for Urban Community Services
… Services. According to the contract, DOHMH reimburses CUCS on a monthly basis, in an amount equal to claimed program … (QFR). Per the contract, DOHMH bases payments to CUCS on information obtained from the QFRs. Key Findings DOHMH did … service charges included about $829,000 that was based on unsupported average annual salaries and related fringe …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesFinancial Oversight of the Advantage After School Program
… November 15, 2012 through December 13, 2016. Background New York State created the Advantage After School Program (Program) in …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programFood Safety Monitoring
… Purpose To determine whether the Department of Agriculture and Markets (Department) adequately monitors the processing, distribution and sale of food products in New York State. The audit covers … 2013. Background The Department's Division of Food Safety and Inspection (Division) is responsible for enforcing State …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringFinancial Oversight of the Advantage After School Program (Follow-Up)
… audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program The … is responsible for administering the Advantage After School Program (Program). The Program offers a range of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followEarnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , which is used to determine your NYSLRS pension, may be limited. If you earn more than the limit, it … Tier 6 (Joined NYSLRS On or After April 1, 2012) New York State Retirement and Social Security Law limits the earnings …
https://www.osc.ny.gov/retirement/members/earnings-limitsWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… Key Findings The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mEnforcement of Commission Orders and Other Agreements (Follow-Up)
… Agreements (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 … operating in New York State. Through its Department of Public Service (Department), the Commission seeks to ensure … to pursue penalties against utilities pursuant to Public Service Law. Between January 1, 2019 and February 28, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followSelected Financial Management and Administrative Practices
… To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with … Court Procedure Act establishes a Court-appointed Public Administrator in 11 counties in the State, including …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesTown of Berkshire – Justice Court Operations (2016M-425)
… The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, which … beginning of our scope period through December 31, 2015 and a newly appointed Justice took office January 1, 2016. … Court reported collecting approximately $6,800 in fines and fees from January 2015 through July 2016. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… said. "We need better reporting to ensure transparency in economic development spending and to promote an informed … on the return of the investments state taxpayers make in these programs." Under various state laws and regulations, … were not completed (see Exhibit C in the report). In most cases, auditors were not provided an explanation by ESD …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… the best opportunity for a bright future,” said DiNapoli. “My office’s audit found that the city’s process is …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processXIV.3.A Overview – XIV. Special Procedures
… in the calculation of interest earnings, pursuant to SFL §98-a, only those funds that are authorized to receive …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,260 … Inc. to replace The Egg roof at the Empire State Plaza in Albany. $2.6 million with Carrier Corporation for chiller … purchase of furniture, fixtures, equipment, and display cases for the Equal Rights Heritage Center in Auburn. …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… of $439 million in the 2017 fiscal year, which is likely to grow as the year progresses even though job growth and tax … Thomas P. DiNapoli. "The city’s economy is strong, but job growth and tax collections in the near future are … essentially unchanged at $2.9 billion and $2.4 billion. While these are relatively small as a share of city-fund …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsOpinion 90-64
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … of Suffolk , 90 AD2d 522, 455 NYS2d 32). Based upon these cases, we have stated that referenda which are neither …
https://www.osc.ny.gov/legal-opinions/opinion-90-64