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Comptroller DiNapoli Releases School Audits
… balance is only $200,000, or 0.4 percent, of the ensuing year’s appropriations. The district’s preliminary budget … that totaled $35,463, or .33 percent, of the ensuing year’s budgeted appropriations. District officials have … temporary cash flow and has improperly used a total of $7.5 million in reserve fund cash to help with cash flow in …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Oversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is … To determine whether the Department of Health is providing effective oversight of the States …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates inappropriately enrolled as Medicaid … violations and questionable practices connected to the owner of a Medicaid eye care provider (Provider) and … To determine if the owner of a Medicaid eye care provider and the owners …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 145 students. The New York City Department of Education (DoE) refers students to Gingerbread based on clinical … and properly documented. SED reimburses DoE for a portion of its payments to Gingerbread based on …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… exceeded estimated revenues by an average of $147,251 (81%) and $99,605 (29%) in the general and highway funds, … funds. Greece Central School District – Procurement of Professional Services (Monroe County) The board and district officials did not always seek competition for professional services. As a result, officials cannot assure …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… professional services are being procured in the city's best interest and in the most prudent and economical manner. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2City of Mechanicville – Separation Payments (2025M-59)
… Did City of Mechanicville (City) officials ensure that employees’ separation payments were accurate? Audit … establish “retirement incentives” to officers or employees that meet specified requirements (e.g., a lump sum payment … based on years of service). City officials should ensure that employee separation payments are authorized and accurate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Overview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which created new retirement … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Agencies Bulletin No. 1187
… Fee increase and retro adjustments should be directed to John Telisky at the NYSCOPBA Office at 518-427-1551 ext. 240. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-associationIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… were promulgated effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program … a federal program change that should be reflected in the TSA, within 30 days of the date on which the State becomes … proposed amendment to the TSA. Amendments may address, but are not limited to: Changes in funding techniques (i.e., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… million. Key Findings The bookkeeper accounted for all waste water capital project activity in the sewer operating … Ensure that the bookkeeper properly accounts for the waste water treatment project separately from the sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes … with statute and seek legal counsel to determine what remedies are available to address the $398,000 in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of Cooperstown. The Town has 3,900 … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Victor Central School District - Financial Management (2019M-62)
… not used. Annually increased meal prices, despite repeated warnings from its external auditor that the school food … and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
Determine whether SherburneEarlville Central School District District officials properly calculated employees leave accruals and accurately paid employees separation payments
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Warsaw – Tax Collection Remittance (P1-24-22)
… approximately $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Copiague Fire District – Credit Card Purchases (2019M-98)
… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … are necessary and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98