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Oversight of Chronic Absenteeism (Follow-Up)
… reported attendance data using average daily attendance (ADA), which measures the average number of students who are typically present each day. However, ADA does not identify some students who miss a significant …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followAdministration of Self-Insured Workers’ Compensation Plans
… agencies administer their workers’ compensation plans to ensure they meet the self-insurers’ regulatory … agencies are administering their workers’ compensation plans to ensure they meet the self-insurers’ obligations. … selfinsured agencies administer their workers compensation plans to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansOpinion 89-23
… by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. … State Division of Parole to utilize space in the village hall several times per month without consideration or for … the above provision a village may lease space in a village hall, either without consideration or for nominal …
https://www.osc.ny.gov/legal-opinions/opinion-89-23City of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Village of Leicester – Financial Management (2025M-7)
… complete report – pdf] Audit Objective Did the Village of Leicester (Village) Board of Trustees (Board) effectively manage fund balance? Audit … – January 16, 2025 Understanding the Program A key measure of a village’s financial condition is its level of fund …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… Ian Jones and the New York State Police announced the arrest of Linda Burrows of Fillmore, New York for the alleged … State Police Superintendent Steven G. James said, “This arrest is another example of how dedicated police work and … Allegany County District Attorney’s Office in making this arrest.” Burrows’ mother retired as a custodian for the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton … , Pavilion Central School District and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Small Business Growth in New York Outpaced National Average
… for almost half of all small businesses in New York – trade, professional services and leisure activities. With almost 87,000 firms, the trade sector, which includes both retail and wholesale …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… Private Equity Investment Program has helped grow the pension fund while supporting jobs and fueling local … economies. Our program continues to serve as a model for public pension funds around the country looking to develop … New York State Common Retirement Fund, the third largest public pension plan in the United States with more than one …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County … is being spent appropriately and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The … announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh Onondaga County …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Rockland County – Budget Review (B6-13-6)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland County has been experiencing financial condition difficulties … 2011. In addition to the deficit in the general fund, the County had unrestricted deficits of $109.5 million in the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Opinion 89-47
… dissolving a fire protection district and adding the whole of the dissolved district to an adjoining fire … section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt …
https://www.osc.ny.gov/legal-opinions/opinion-89-47DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… his plea. A new indictment was secured in August 2020, but court closures related to the COVID-19 pandemic further delayed the case. The State Comptroller’s Office, United States Postal … Norwalk, Conn; Jupiter, FL; Redlands, Calif; and South Carolina, North Carolina, Pennsylvania, New Jersey. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeOpinion 2007-4
… to supersede in village); (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) … course of several fiscal years to finance appropriations for the consideration due under annual ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4CUNY Bulletin No. CU-474
… provide instructions for processing payroll deductions for the 2014 CUNY Charitable Campaign Deduction Code 897 . Affected Employees All employees Effective Date(s) Payroll deductions for the 2014 CUNY Charitable Campaign will begin in paychecks … provide instructions for processing payroll deductions for the 2014 CUNY Charitable Campaign Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-474-2014-cuny-charitable-campaignState Comptroller DiNapoli Releases School Audits
… Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited resources and … during the audit period rather than leasing them. South Buffalo Charter School – Employee Compensation (Erie County) … Academies of New York Charter Schools and the South Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsGarrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127State Comptroller Releases Municipal Audits
… State Comptroller Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be … and there is an increased risk that claims could have been paid for inappropriate purposes. For example: Town … 226 credit card purchases totaling $54,359 did not have supporting documentation such as receipts or itemized …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150