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Attica Central School District – Financial Management (2022M-103)

… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). … improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Newark Central School District – Employee Benefits (2024M-40)

… [read complete report – pdf] Audit Objective Determine whether Newark … Recommendations Establish written policies and procedures for issuing separation payments, including a formal …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

Village of Elmira Heights – Claims Auditing (2024M-44)

… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

State Comptroller DiNapoli Statement on 2025 State of the City Address

… released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is … released the following statement on New York City Mayor Eric Adams 2025 State of the City address …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address

Portville Central School District - Financial Management (2018M-245)

… Board annually appropriated fund balance that was not used to finance operations and overestimated appropriations by … and the amount of fund balance that will be used to fund operations. Reduce unrestricted fund balance to within the statutory limit and use the excess funds in a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245

Akron Central School District - Financial Management (2018M-195)

… reserves that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195

State Comptroller DiNapoli Releases Audits

… Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) … in August 2020 identified $18.2 million that was paid for hospital services for ineligible members. Of the $18.2 …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-audits

DiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars

… the state’s Medicaid program, made at least $6.6 million in improper and questionable payments to ineligible providers … over a four-year period, including almost $60,000 in payments to pharmacies for medications that were … public health dollars and are costing taxpayers millions in questionable payments,” DiNapoli said. “My office will …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollars

Village of Clayville – Board Oversight (2015M-115)

… an annual audit of the Clerk-Treasurer’s records or cause an audit to be performed. Key Recommendations Deposit …

https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115

Friendship Central School District –Procurement (2016M-175)

… Purpose of Audit The objective of our audit was to examine the District’s procurement … require District officials to properly document compliance when they sought competition. Key Recommendations Review and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… complete report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational … broome delaware tioga BOCES audit …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)

… complete report - pdf] Audit Objective Determine whether the Finger Lakes Horizon Economic Development Corporation … (Corporation) Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly … Determine whether the Finger Lakes Horizon Economic Development Corporation …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation

East Irondequoit Central School District - Financial Management (2019M-28)

… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Town of Byron – Procurement (2024M-11)

… for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …

https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11

Town of Throop – Highway Department (2021M-115)

… activities. The Board and Superintendent did not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, the Board’s ability to sufficiently plan and budget for long-term road …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

About NYSLRS

… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, administering benefits for … NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), which provides benefits to employees … NYSLRS the New York State and Local Retirement System combines the Employees Retirement System …

https://www.osc.ny.gov/retirement/about-nyslrs

Opinion 91-14

… whether the town board resolution authorizing the contract is subject to a permissive referendum. You have informed us … which the county or town or towns in which such district is located is or are required to pledge its or their faith and credit …

https://www.osc.ny.gov/legal-opinions/opinion-91-14