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Chateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. Background The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in … which operates one school with approximately 550 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway Department and Parks Department operations … The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed … of diesel fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request … were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… Officials also did not establish adequate cash collection controls. As a result, we could not confirm that … 42 were not deposited in a timely manner. Department collection activities were not properly recorded or reviewed, … delete records from the financial system, and employee collection activities were not properly segregated. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Unified Court System Bulletin No. UCS-244
… Purpose To explain OSC’s automatic processing of the SOS adjustments. Affected … overpayments recovered by the overpayment earnings codes Q14, Q15, Q16 and/or Q17 and take appropriate action to … Plan, Bargaining Unit, Part Time Percentage and Updated Max Effective Dated Amount. Miscellaneous Payment Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0DiNapoli: Help for Vulnerable Adults in NYC Falls Short
… experienced staff shortages and high caseloads, according to an audit by New York State Comptroller Thomas P. DiNapoli. … The audit found that inadequate state oversight led to missed visits and delayed service plans, leaving some … plans. The Office of Children and Family Services needs to strengthen its oversight, so caseworkers have the support …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortTown of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246State Agencies Bulletin No. 1941
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Administration paycheck dated 11/10/2021 (Pay Period 15L). A payroll bulletin providing information regarding the … the payment effective date and to prevent these employees from receiving the October 2021 PEF Performance Advance. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… Both were remanded to Orange County Jail in lieu of $1,000,000 cash bail, $5,000,000 fully secured bond or $10,000,000 partially secured bond. On Tuesday, November …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudState Comptroller DiNapoli Releases Municipal & School Audits
… until the Cayuga County Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized billing … disposing of vehicles, or promptly remove unused vehicles from insurance, resulting in $17,237 of unnecessary costs. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… The integration of payroll and labor cost allocation is a statewide requirement for reporting. Expenditure data … level for time and cost which will be directly coded to projects by pay period. In order to meet the requirements … through LATSnet, for example, along with wage information from PayServ will enable the State to accurately track costs, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdf30% New York State Initiative (2024-S-13) 180-Day Response
To determine whether the Department of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of their lunch meal in school, while also supporting local farmers and the local economy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s13-response.pdfCentral Square Central School District – Fund Balance (2022M-196)
… or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. Although the District had relatively … of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Forms and Publications
… Property (AC 2709) Waiver Request Form Collateral Loan Brokers Office of the State Comptroller Rules and Regulations …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… District, which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging … and Third Degrees. Both defendants pleaded not guilty to the charges. “School administrators allegedly stealing from students they are supposed to serve is reprehensible,” DiNapoli said. “My thanks to the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… housing authority. “Public time is for public work, not to subsidize one’s private business,” DiNapoli said . “Mr. … while working for his private business clients. My thanks to Rensselaer County DA Donnelly and State Police … the public’s money from abuses like this.” “Clocking in to collect a public salary while earning income from a …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … approximately $2.2 million of fund balance on average to help finance the budget each year. However, none of it was … written policies and procedures over the payroll process to ensure the accuracy of the compensation paid and benefits …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsEPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdf