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Enterprise Charter School – Enrollment and Billing (2014M-378)
… of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July … Key Findings The School does not periodically verify student residency information on file or require that a new proof of residence be submitted when a student's address changes. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… about long-term balance, increasing debt and the impacts of federal policies, according to a report released today by … Financial Plan anticipates holding spending billions of dollars below baseline growth levels in coming years, but … be achieved. PIT receipts, which account for 64 percent of all taxes anticipated to be received this year, are …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawOpinion 90-16
… In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 App Div 54, 4 NYS2d 434, pertaining to the status of a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Akron Central School District - Financial Management (2018M-195)
Determine whether the Board and District officials effectively managed the Districts general fund financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… account has a negative balance for over 30 days. If no payment is made in the next 30 days, the account is canceled … agency during this time, it continued to collect overdue payment through its in-house customer service employees. … employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesOpinion 98 - 22
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … by another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Retroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… result in the payment of retroactive salary. If you would like legal documents intended to grant retroactive service …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andSeized Assets Program
… share of any forfeitures. Assets are considered in pending status until a forfeiture determination is made. As of September 2013, the Division was tracking 5,047 pending seized assets valued at $2.012 billion. Funds … of proceeds received. Of 107 seized assets we sampled pending disposition per the Division’s control records, we …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town … spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board does not … individual claims to ensure they represent legitimate library expenditures and that library officials have complied …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Executive Budget Report
… years as revenue growth is expected to slow and billions of dollars in settlement money are spent, according to an analysis of the $154.6 billion Executive Budget released today by … This report, prepared each year following the release of the Executive Budget, provides information to assist in …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportComptroller DiNapoli Releases Municipal Audits
… audits of Broome County , Town of Charlton , Conesus No. 1 Fire District , Conesus Volunteer Fire Department , Town of Franklin , Genesee County Industrial Development Agency , Greenville Fire District , Town of Knox , City of Long Beach , Plymouth … been completed for Broome Co Town of Charlton Conesus No 1 Fire Dist Conesus Vol Fire Dept Town of Franklin Genesee Co …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Town and County Special Districts and Town Improvements
… and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue debt … County Improvement Districts and Town Sewer, Drainage and Water Improvements. Even when OSC permission is not required, … in the maximum amount to be expended): Sewer $1,010 Water $1,218 County Special District Increases and …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsCost-of-Living Adjustment – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1505/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1500/cost-living-adjustmentOpinion 88-17
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether … of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St Comp, … the following questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-17DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… Health (DOH) has failed to hold accountable certain health care providers including hospitals, nursing homes and … Thomas P. DiNapoli. “Lisa’s Law was created to make health care in New York safer and give patients the knowledge they … generally has improved the public’s access to health care information. Too often, however, it gives negligent …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… the audit period? Audit Period July 1, 2023 – March 13, 2025 Understanding the Program Schools purchase a wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Introduction – Improving the Effectiveness of Your Claims Auditing Process
… for preventing unauthorized, improper or fraudulent claims from being paid. In short, the audit of claims is a highly … for preventing unauthorized improper or fraudulent claims from being paid …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction