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Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Background The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is governed by … over selected financial operations for the period January 1 2012 through January 22 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Opinion 91-59
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of Hicksville may establish an annuity program, funded by a portion of the foreign fire insurance tax moneys it … been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Better Coordination and More Effective Services Needed for Victims of Domestic Violence
… domestic violence hotline were often not connected to a person who could help, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit also found … programs and policies, and coordinate the state agencies that administer programs and services related to domestic and …
https://www.osc.ny.gov/press/releases/2026/07/better-coordination-and-more-effective-services-needed-victims-domestic-violenceLetchworth Central School District – Financial Management (2013M-332)
… The Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, … officials consistently over-estimated expenditures by a total of $8.3 million. These budgeting practices generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… to control costs while tackling tough issues, according to a report released today by State Comptroller Thomas P. … are lacking on spending changes required for balance in the coming years. “New York state is in its strongest fiscal position in years, and Governor …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressOpinion 88-47
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … enforcement of liens for unpaid county and village taxes is not barred by any of the statutes of limitations … p 131 and 10 Opns St Comp, 1954, p 162. You ask whether a six-year statute of limitations would bar the enforcement …
https://www.osc.ny.gov/legal-opinions/opinion-88-47The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal … years ended June 30, 2020. About the Program Adirondack is a not-for-profit special education provider located in Tupper Lake that serves students from Franklin and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… , Town of Frankfort and the Locust Valley Fire District . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… To determine whether CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program … January 2019 through December 2023, Civil Service had a Pharmacy Benefit Services Contract (Contract) with … of CVS Caremark’s audits of the Empire Plan’s pharmacy claims. For example, CVS Caremark audits sometimes …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programState Comptroller DiNapoli Releases Audits
… – Mental Health Education, Supports, and Services in Schools (Follow-Up) (2023-F-34) The New York Education … and its relation to physical health. While instruction is the cornerstone for promoting students’ mental health, a holistic, comprehensive approach would also include mental …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Supervision and Treatment (SIST) parole officers to have a minimum number of monthly contacts with paroled offenders. An initial audit identified weaknesses in officers meeting these requirements and significant … agency personnel involved in the acquisition process. OGS is also responsible for tracking data on state agencies’ food …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsMontauk Union Free School District – Financial Condition (2016M-168)
… 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, … adopted budgets from 2012-13 through 2014-15 resulted in a cumulative operating surplus of approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in … for fiscal years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Village of Morris – Fund Balance (2017M-58)
… through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves … Key Recommendations Use general and water surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District … surplus funds each year (approximately $10.3 million over a five-year period) to help finance the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of approximately 3,100, is governed by a Village …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29State Agencies Bulletin No. 1949.1
… This bulletin is superseded by Payroll Bulletin No. 1949.3 . Purpose The purpose of this … overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … is .00120: OCFS Facilities - Deptid 25000 Brookwood Secure Center for Youth Goshen Secure Center MacCormick Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainAccess Controls Over Selected Critical Systems
… Objective To determine whether access controls over selected Office of Children and Family … are sufficient to prevent unauthorized or inappropriate access to those systems. The audit covers the period August … To ensure that only authorized users are allowed to access this information, agencies, such as OCFS, must follow …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systems