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Williamsville Central School District – Financial Management (2016M-274)
… 13 schools with approximately 10,000 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Buffalo City School District – Special Education and Grant Administration (2017M-73)
… the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services … specifying that actual costs will be used as the billing method. Rebill school districts of residence using …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mLump Sum Payments – Enhanced Reporting
… payments must be reported in the month they were earned using the appropriate earnings code . The following types of … bonus Retirement bonus/termination pay Unused, unpaid sick leave Vacation*** Workers’ compensation * If an employee … and plans, a lump sum payment for up to 30 unused vacation days can be included in the calculation of their pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… mailing a Retirement Notice letter to employers when we receive an employee’s application for retirement. You will … When NYSLRS receives a retirement application we notify their employer To receive letters and notifications …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… during construction, resulting in ten additional work orders (AWOs) and $617,000 in added costs. DiNapoli’s … staff were on site even though they are required to be full time. For the six projects reviewed, 53 of 101 Transit’s … Require construction managers to verify the number and title of employees on site on a daily basis, determine …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… funded program that provides a wide range of medical services to those who are economically disadvantaged and/or … Most of the State’s Medicaid recipients receive their services through Medicaid managed care. Under managed care, … services, including hospital care, physician services, dental services, and pharmacy benefits, among others. Of the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careOpinion 96-23
… to fees of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any … nor shall any clerk charge or collect a fee for filing, recording or indexing any paper, document, map or proceeding … Honorable Jonathan Lippman, Chief Administrative Judge NYS Office of Court Administration 1 The town has not cited …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 … Area A town supervisor must maintain complete, accurate and current accounting records and reports for informed …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Audit Finds Construction Delays in Public Housing Program Across New York State
… public housing modernization program run by New York State Homes and Community Renewal (HCR) have led to years-long … public housing modernization program run by New York State Homes and Community Renewal HCR have led to yearslong delays …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Health … identified vulnerabilities in DOH’s provider enrollment and revalidating procedures that undermine its ability to … qualified providers participate in the Medicaid program and prevent improper payments for services. As a result of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… Speech Center Inc. – Compliance with the Reimbursable Cost Manual (2020-S-20) The center, a special education provider … steps to meet the requirements of EO 95. Department of Motor Vehicles: Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsDiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… an educational path to many who otherwise couldn’t attend college, but limited options may make it harder to graduate … one in each borough, as of the fall 2017 semester: the College of Staten Island, Lehman College, Hunter College, New York City College of Technology …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by … contribute.) See Tier 6 Member Contributions. Retirement Age Members in special plans can retire after completing … 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 Final Average Earnings (FAE) Calculation The average of the …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsState Comptroller DiNapoli Releases Audits
… established controls but is not conducting program and fire safety inspections for certified runaway and homeless … of State Security Guard registration. Department of Civil Service: New York State Health Insurance Program: CVS Health …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-audits