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Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/highlands-2021-120.pdfSFY 2021-22 Annual Report of the Office of Unclaimed Funds
SFY 2021-22 Annual Report of the Office of Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2021-22.pdfAdequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-north-hempstead-s9-21-12.pdfAdequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-big-flats-s9-21-20.pdfAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-city-saratoga-springs-s9-21-10.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9.pdfEMC 2025 Letter of Support - National Association of Investment Companies
A letter of support from the National Association of Investment Companies.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naic-letter-of-support.pdfSFY 2022-23 Annual Report of the Office of Unclaimed Funds
State Fiscal Year 2022-23 was another productive year for the Office of Unclaimed Funds, returning millions to rightful owners.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2022-23.pdfDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… in finding work, according to a report released today by State Comptroller Thomas P. DiNapoli. Unemployment among 16- … the city, as compared to about 9% in the rest of New York state and 8% nationally. In comparison, overall unemployment … workers in New York City when compared to the rest of the state and the country and has had a particularly profound …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentWyandanch Union Free School District – Budget Review (B23-7-1)
… in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Library does not have procedures in place to record all receipts at the time of collection and there are no … receiving and recording of tax revenues to ensure that all real property taxes are received. The Library Fiscal … refunds. Implement policies and procedures to account for all over-the-counter cash receipt collections. …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … from January 1, 2014 through December 31, 2018. Background Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical ventilation provides the force needed to deliver …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesTaxable Travel
… expenses appropriately. Background The employee’s official station was New York City, and all of his assignments … work locations) were within 35 miles of his official station. According to the State Travel Manual, the employee … work locations were within 35 miles of his official station. Therefore, the employee was not entitled to …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students … of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialOpinion 95-30
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer … or private sources, may be invested only as prescribed in General Municipal Law, §11, except that investments of …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Travel Advisory No. 2
… of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In … residence) must be designated in the best interest of the State and not for the convenience of an employee or to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelSaranac Central School District – Payroll (2015M-298)
… School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate … The District did not enter into written agreements with all professional service providers. The Board has not … only one username and password and has not designated someone independent of Business Office operations to be the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Opinion 2000-20
… is no express or implied authority for a fire district to donate money to a museum (see Opns St Comp No. 91-19, p 62). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases Audits
… – Mental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34) The New York Education … awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August 2022, found that the New York City Department of …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-audits