Search
State Agencies Bulletin No. 1952.1
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… year to review Board meeting minutes and verify whether there was Board approval for certain contracts. See Appendix … stability, regulatory compliance and long-term viability. A public benefit corporation should practice sound financial … $6.7 million to participating local governments, which is more than $3 million (31 percent) less than the previous …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases School Audits
… Specifically, officials did not use competition for 18 purchases totaling $543,474 out of a sample of 21 … purpose or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling … the purchase, approving the invoice and signing checks for payment. Sullivan West Central School District – Lead …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… the financial services sector, but the city will face some dire choices in 2021 if the federal government does not … the financial services sector but the city will face some dire choices in 2021 if the federal government does not …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Comptroller DiNapoli Releases Municipal & School Audits
… manage user accounts or implement key IT controls. For example, unused accounts assigned to some former employees remained active for at least seven years. Officials did not adopt a breach … required by law, and did not adopt an IT contingency plan for unexpected disruptions or disasters. Officials also did …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of the Practice of Funeral Directing
… practice of funeral directing. Regulations also require firm preparation rooms to meet standards, and DOH requires … to submit photos of the preparation room at the time of firm registration. In addition, disposition of a body may not … register each of their locations. While more than one firm may be registered at a single location, DOH officials …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingFood Insecurity Persists Post-Pandemic
… Food Insecurity Grew in 2022 Food insecurity worsened for many New Yorkers in the 2020 to 2022 period, according to … insecurity. 4 Nationally, food insecurity also increased for the first time in over a decade to 11.2 percent in … Program (SNAP) benefits. Another likely explanation for the increase is food price inflation. Other factors could …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… New York State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former Odessa Village Clerk Kristi … Comptroller DiNapoli said. “I thank DA Wetmore and the State Police’s Bureau of Criminal Investigation for working …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payEarly Education Center – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background The Center, for-profit organization located in Highland, New York, … the ages of three and five years. The Center is reimbursed for preschool special education services through rates set by … Center reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… card charges totaling $708 for the purchase of train tickets. The former employee left SLA in July 2019 and had …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … comprises five elected members and is responsible for the District’s overall financial management. The Board … The District’s general-fund budget totaled $563,000 for the 2012 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsWest Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andCity of Glen Cove – Budget Review (B7-14-16)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Wappingers Central School District – Fuel Accountability (2015M-135)
… the unleaded gasoline fuel tank were secured each night. District officials do not review system activity … the unleaded gasoline fuel tank are secured each night. Review fuel transaction activity on a monthly basis to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real … a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, 2011. … members. The City’s budgeted general fund expenditures for the 2011 fiscal year were $40.7 million. During our audit …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Gates Fire District – Audit Follow-Up (2024M-10-F)
… (Board) and District officials did not properly plan for the District’s long-term financial and capital needs, … whether the funding was reasonable or would be sufficient for future needs. The audit included eight recommendations to … County. The elected five-member Board is responsible for the general management and control of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fComptroller DiNapoli Releases School District Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Auditors found claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these … did not always have adequate supporting documentation for collections, including 23 of 48 deposits totaling …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0