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Williamsville Central School District – Financial Management (2016M-274)
… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District …
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)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. … expenses unless stipulated by agreement. Ensure that all employees receiving dependent care reimbursements are …
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)
… Excess Cost Aid and billing nonresident tuition for special education services and to review the grant … through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie … greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT …
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)
… evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Suffern, located in Rockland County, has adopted a budget for fiscal year 2015-16 of approximately $17.9 million. Key … to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of …
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)
… the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … trends, and plans for the future use of reserve funds. … of Halfmoon Financial Condition of the General and Highway Funds 2013M55 …
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)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
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
… the settlement agreement or court documents to NYSLRS for review before making any payments or adjustments. If the … to submit the appropriate payments and adjustments. ** For a definition of overtime, visit the Overtime Compensation page. For information about overtime limits for members of Tiers 5 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter … you have a contact type and security role needed. Rev. 2/26 …
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
… Metropolitan Transportation Authority MTA New York City Transit Transit capital projects found errors throughout the …
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
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … recipients receive their services through Medicaid managed care. Under managed care, Medicaid pays MCOs a monthly premium for each … To determine whether mainstream managed care organizations are submitting accurate …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careOpinion 96-23
… Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section … a fee from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is … the right of the Attorney General to bring and defend all actions and proceedings in which the State is interested" …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… audit period back to December 31, 2018 to review the dates on which the Town filed its annual financial report (AFR). 1 … records and reports for informed decision-making, legal compliance and accountability. These records are … the town complies with various laws and maintaining the public’s trust. The Town Board’s (Board’s) 2025 calendar-year …
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
… led to significant cost increases,” DiNapoli said. “People living in moderate- and low-income housing should not have to … procedures. In Greenburgh, 11 bids were received for the consultant contract. The contract was awarded to the … sixth-lowest bidder for $288,400, although DHCR rated the consultant with the lowest bid ($126,100) as comparable to …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… these services through rates set by SED. For the fiscal year ended June 30, 2018, auditors identified $272,526 in …
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
… Thomas P. DiNapoli. “Students who are unable to register for or complete courses needed for their majors may take longer to graduate, costing them … and to the provision of equal access and opportunity” for all students. As of fall 2019, approximately 162,000 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesComparison of PFRS Benefits
… 384) With 25 years of service, regardless of age: 50 percent of FAE (2% of FAE × 25 years of credited service) … 384-d) With 20 years of service, regardless of age: 50 percent of FAE (2.5% of FAE × 20 years of credited … Eligible members may receive service credit for up to 165 days (200 days for some members) of unused, unpaid sick leave …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsState Comptroller DiNapoli Releases Audits
… the Adam Clayton Powell Jr. State Office Building took a drug test. Furthermore, 27 of these individuals lacked other … State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-audits