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West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August 31, 2015. Background The West Islip Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in Onondaga County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCorning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… controls over selected District financial activity for the period July 1, 2012 through November 20, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings … bus options were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesFishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … 640 students as of June 30, 2014. Operating expenses for the 2013-14 fiscal year totaled approximately $10 … Key Findings School officials did not seek competition for approximately $6.8 million in project-related expenses …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andYonkers City School District – Fixed Assets (2015M-229)
… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … as disposed of did not have disposal request forms from the departments responsible for those assets. Key … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229SUNY Bulletin No. SU-308
… which implemented the 2016-2022 Agreement between the State of New York and UUP, provides for a retroactive increase of two …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-308-2020-retroactive-salary-increase-psnu-employeesDiNapoli Releases Analysis of Executive Budget
… picture but also weakens checks and balances over the use of public dollars, according to a report released today by … Washington, questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," … reflects actions that would move spending off-budget, change the timing of disbursements or otherwise affect …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1935
… Law Section 169 positions are increased as follows: Tier-A Positions $220,000 Tier-B Positions $205,000 Tier-C Positions* $200,000 Tier-D … Positions* Certain Tier D-Board Members* $170,000 $159,200 List of Executive Law Section 169 Positions by Tier * The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… as of April 17, 2025, of the 13 recommendations included in our initial audit report, Non-Revenue Service Vehicles … 700 miles of track on 11 different branches and extends from four major NYC terminals—Penn Station, Grand Central … vendors, fueling, and relinquishment. During the period from May 2023 to September 2024, VFO was responsible for an …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… is appropriately applying the administrative costs in determining MCO premium rates. Our audit covered the … and several other MCOs appear to have shifted costs from the non-allowable category of marketing to the allowable … to the intent of a policy change that was initiated from the Governor’s Medicaid Redesign Team (MRT) proposal. As …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careOpinion 96-23
… issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) … Section 8017 of the Civil Practice Law and Rules does not grant a broad exemption to towns, or other municipalities … under CPLR, §1301. Generally, governmental entities are not exempt from court filing fees unless a statute expressly …
https://www.osc.ny.gov/legal-opinions/opinion-96-23State Comptroller DiNapoli Releases Audits
… registration. Department of Civil Service: New York State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… City University of New York (CUNY): Compliance with Payment Card Industry Standards (Follow-Up) (2021-F-2) An … Metropolitan Transportation Authority (MTA) – Bus Company: Fare Evasion (2019-S-7) MTA officials did not provide assurance …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the period October 3, 2011 through …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Comptroller DiNapoli Releases Audits
… not maintain financial or cybersecurity standards. Not all license applicants completed a fingerprinting process that …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsOpinion 92-32
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant … to the town on an installment basis, secured by a purchase-money mortgage. You inquire about the propriety of the use of … for town purposes and also authorizes the sale of town real property pursuant to board resolution, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Municipal Audits
… operations while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Due to … for highway improvements that were planned to be made in 2020, officials delayed highway improvements from 2020 to … departments in the general fund, highway fund, water district and two sewer districts. When adopting the budget, …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0