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New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has … New York Citys adopted $987 billion FY 2022 budget beginning …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in … The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 cities with fiscal … Property tax levy growth for school districts will be capped at 181 percent for the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… the Department review the improper payments we identified and recover overpayments as appropriate. We also recommended … help ensure managed care enrollment information is entered and update timely and to determine why certain fee-for-service claims were …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followManagement of General School Funds (Follow-Up)
… included in our initial audit report, Management of General School Funds (2009-N-2). Background Our initial … Kennedy High School (Kennedy) had poor controls over its General School Fund (GSF) bank account. In addition, we … John F. Kennedy Education Campus – Management of General School Funds (2009-N-11) New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followContract with Daytop Village, Inc. (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Contract with Daytop Village, … as of October 2012, of the three recommendations included in our initial report. Key Findings OASAS officials have made progress in addressing the matters identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followFire Prevention, Safety and Control
… Disabilities (Office) was in compliance with applicable fire prevention, safety and control requirements that help … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four individuals. Since that fire, the Office has taken several steps to improve its fire …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlExamination of Unemployment Insurance Benefits 2016 Annual Report
… years’ findings, DOL also recovered $247,483 in forfeited UI benefits from claimants who DOL determined made false … to identified $238,792 in potential recoveries for past UI overpayments from 130 New York State employees hired … from New York State employees who owed DOL for past UI overpayments through this cooperative effort. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportSelected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … should have formal policies and procedures specifying the types of discretionary costs that are appropriate and the … determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings and other …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Operational Advisory No. 31
… been updated to reflect these changes. Any questions on this change can be directed to BSAO as follows: Accounts …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… to: Office of the State Comptroller Local Government and School Accountability Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data Management Unit via the following email address: AFRFile@osc.ny.gov If you have any questions on these requirements, …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundChenango County – Court and Trust Funds (2025-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through … may be provided to the court and then delivered to a county treasurer (treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Rome City School District – Multiyear Planning (2021M-144)
… using about $11.2 million to pay for recurring operational expenses, resulting in a projected budget gap of about $3 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… each year. The Board failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the … not adopt a fund balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual budgets that are based on …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andIndian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mLe Roy Central School District – Reserve Funds (2022M-110)
… report – pdf] Audit Objective Determine whether the Le Roy Central School District (District) Board of Education … Determine whether the Le Roy Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… Education (Board) and District officials properly procured goods and services and audited and approved claims prior to … Findings The Board and District officials did not ensure goods and services were procured in accordance with … claims totaling $241,749 lacked documentation confirming goods were received, and four claims included sales tax or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… and untimely. Although an annual update document (AUD) is required to be filed each year, AUDs have not been filed …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Lansing Central School District – Procurement (2021M-213)
… goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six … during our 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four … State contract. Key Recommendations Update the procurement policy and related procedures to include detailed guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and officials did not follow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime