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State Comptroller DiNapoli Releases Audits
… 1.2 million active and retired State, participating local government, and school district employees, and their … members. Since 2014, the Department of Civil Service has contracted with CVS Caremark to administer the … Resources (2023-N-4) Open Educational Resources (OER) are any teaching, learning, and research materials that are in …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-177
… exempts employers on the portion of employer paid Social Security taxes for qualified employees during employment … hired under this Act. A row will be inserted into the job record for Active, Paid Leave, or Leave employees who had … Deceased will not be updated. Agency Actions Agencies will no longer have the FICA status option of “ER FICA Exmpt” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… exempts employers on the portion of employer paid Social Security taxes for qualified employees during employment … hired under this Act. A row will be inserted into the job record for Active, Paid Leave, or Leave employees who had … Deceased will not be updated. Agency Actions Agencies will no longer have the FICA status option of “ER FICA Exmpt” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actWilliamsville Central School District – Financial Management (2016M-274)
… 13 schools with approximately 10,000 students, is governed by an elected nine-member Board of Education. Budgeted … insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of … based on actual needs to avoid levying taxes at a level greater than needed and ensure that estimates in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Purpose of Audit The purpose of our audit was to evaluate the … Board of Education, operates one school with approximately 200 special needs students and provides transportation, … are justified, necessary and reasonable. Ensure that vehicle allowances do not include nondeductible personal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBelfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $9.1 … has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Liberty Central School District – Budget Review (B4-14-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general and food service funds as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Buffalo City School District – Special Education and Grant Administration (2017M-73)
… calculated by the New York State Department of Education (NYSED), but the District’s actual costs are generally greater than NYSED rates. The District was not rebilling school districts of residence when NYSED released updated NRT rates. The District does not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Credit Card Expenses at Finger Lakes DDSO
… laws for more than 1,400 purchases worth more than $1 million, gave one vendor an unfair advantage in obtaining the … time frame. Ensure Finger Lakes DDSO pays a reasonable price for the items until a formal contract is in place. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
… adopted budget are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… in a timely manner. Company officials did not approve 114 disbursements totaling $64,830 before the payments were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … Determine whether transfer station collections were adequately supported recorded and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132DiNapoli Releases Analysis of Executive Budget
… a high-pressure year for the state budget. Decisions made in Washington pose a real risk to New York's finances. Cuts … questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. … challenges, transparency, accountability and oversight in the use of public dollars are more important than ever." …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… The state Department of Health (DOH) can save hundreds of millions of dollars in costs if it strengthens its … by State Comptroller Thomas P. DiNapoli. “Far too often the Department of Health has let the state’s Medicaid program … The state Department of Health DOH can save hundreds of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Civil Service: Payments by Beacon Health Options for Mental … State Health Insurance Program (NYSHIP), administered by Civil Service, provides health insurance coverage to over 1.2 … plan for NYSHIP, serving about 1.1 million members. Civil Service contracts with Beacon Health Options (Beacon) …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 … to assess the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-follow