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Roosevelt Union Free School District - Information Technology (2019M-193)
… [read complete report - pdf] Audit Objective Determine whether District … did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster … appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, identifying and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193DiNapoli: MTA Budget Gaps Return
… stability secured by an infusion of state funds last year, the Metropolitan Transportation Authority (MTA) now faces … and increase to $652 million in 2028, according to a new report from State Comptroller Thomas P. DiNapoli. Those gaps … significant operating budget gaps could again be on the horizon. This is a very real and troubling possibility.” The …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnOpinion 91-38
… -- Bid Specifications (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans … entire amount of the deposit on plans and specifications for the performance of public work submitted by each … reproduction costs for a single set, without regard to the number of plans and specifications he obtained. Finally, we …
https://www.osc.ny.gov/legal-opinions/opinion-91-38DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… $500 million annually beginning in FY 2025 for funding the MTA and changes to the way the state passes on Medicaid …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls … on its IT systems (including its IT assets and network) for Internet access and email, and to maintain various … such as financial and personnel records and evidence files for the police department, that may contain personal, private …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-27) For the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based preschool special education programs. The … Information (Follow Up) (2016-F-19) An initial audit report issued in July 2015, concluded that the Roswell Park …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Village of Ballston Spa - Financial Condition (2017M-256)
… [read complete report - pdf] Audit Objective Determine whether the Treasurer … and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately … that they plan to implement the recommendations in this report. … Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… found at www.osc.state.ny.us/audits/allaudits/093016/15n3.pdf . Background More than 50 percent of renters and 40 …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Agencies Bulletin No. 1800
… of the new Federal Form W-4, Employee’s Withholding Certificate, and the update to the PayServ Federal Tax Data … IRS has released the new Form W-4, Employee's Withholding Certificate , and Publication 15-T, Federal Income Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1800-2020-form-w-4-employees-withholding-certificate-and-payserv-federal-taxOverpayments to Cabrini Medical Center (Follow-Up)
… Purpose To determine whether the Department of Health's eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followState Agencies Bulletin No. 726
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected … this bulletin, OSC will provide agencies with a Control-D report NHRPTP13 listing employees who meet the above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 95-12
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … or federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not include State …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 88-18
… Law, §261(3) are required to be apportioned among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … of article fourteen, titles one and two of the real property tax law (2) to perform all acts and fulfill all …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 94-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICES -- Fees (imposition of … of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); MUNICIPAL HOME RULE LAW, §10(1)(i), … department and may not supersede the prohibition contained in General Municipal Law, §209-b(4) pursuant to its home rule …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, … fiscal year. Key Findings The treasurer did not properly record and report the District’s financial activities. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… [ read complete report – pdf] Audit Objective Determine whether Half Hollow … taxpayers that all IT equipment is adequately accounted for and would be detected if lost, stolen or misused. We … 23 percent of the equipment was not properly accounted for. Specifically: Three IT devices, including MacBooks and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyConnetquot Central School District - Financial Management (2019M-180)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of North Greenbush – Town Clerk (2017M-132)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … Findings The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. … recover any remaining money due the Town. The Clerk should report and remit funds in a timely manner to the Supervisor. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Comptroller DiNapoli Releases State Audits
… and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable … of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of acute care when, in …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsTown of Java – Tax Collection Remittance (P1-24-21)
… [read complete report – pdf] Audit Objective Determine whether the Town … the former Tax Collector’s 2022 records. The auditor’s report indicated that tax collection payments to the … meeting minutes indicate that the Board reviewed the audit report, the Board did not take corrective action. Board …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21