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Town of Sherburne – Budgeting (2025M-3)
… our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic … fund TOV is funded primarily by real property taxes and sales tax, and the highway fund TOV is funded primarily by sales tax and Consolidated Local Street and Highway …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … New York State Comptroller Thomas P DiNapoli today announced the following local government and …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … practice of using debt to pay for recurring costs is imprudent. The review found the city’s proposed budget … budget. The review found the district’s proposed budget is structurally unbalanced with a budget gap of at least $33 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… costs and save taxpayers money by making sure it gets the drug rebates that it is entitled to under federal … shows that it can certainly do a lot more.” The Medicaid Drug Rebate Program (MDRP) was created in 1990 to lower … Medicaid Administration — that sends rebate invoices to drug manufacturers. Although DOH made notable improvements …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… non-financial impacts of hosting a casino on issues like gambling addiction or quality of life issues. Comptroller … Collections – Follow-up (May 2021) A Question of Balance: Gambling Revenues and Problem Gambling in New York State (November 2020) …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesUnified Court System Bulletin No. UCS-310
… Council 37 in Bargaining Unit SK who reside within the zip codes as identified below: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … 10984, 10986, 10989, 10993, 10994 Note : The Zip Code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… Food insecurity is increasing in New York, with one-in-nine … New York households (800,000 families) experienced food insecurity in 2019 through 2021. Nationally, food insecurity increased for the first time in over a decade to … Food insecurity is increasing in New York with oneinnine …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyVillage of Rhinebeck – Claims Auditing (2025M-147)
… (Village) Board of Trustees (Board) properly audit claims? Audit Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. When a village has a strong claims …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Levittown Union Free School District – Financial Management (2026M-13)
… [read complete report – pdf] Audit Objective Did the Levittown Union Free School District (District) Board of … Did the Levittown Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Town of Amherst – Information Technology (2025M-120)
… officials properly secure user account access to the network? Audit Period January 1, 2023 – May 1, 2025 Understanding the Audit Area A computer network is a group of connected computer systems that can … stored on connected systems. A town relies on its network for daily business functions, such as maintaining …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsOpinion 2005-4
… The BOCES board, by resolution, may divide the BOCES into election districts so long as there are at least 700 … ( id .) The inspectors make a written report of election results ( id .). 3 BOCES are established by order of the Commissioner of Education to provide shared educational …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 94-12
… may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to negotiating with … concluded that the lease must be in exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, … may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to negotiating with …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… populations and substance users and the sexual health of all New Yorkers. The Institute executes approximately 700 … As such, the Institute has insufficient assurance that all claims for reimbursement are appropriate. Although …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… emissions and address the climate emergency. The Charge NY program was announced in 2013 as a statewide network of up … be ready in five years. It was followed in 2018 by Charge NY 2.0, a plan to install 10,000 public charging stations by … NY, a $250 million project to put high-speed chargers at airports and along major highways. Despite the allocation of …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Alcott School - …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualCapital Planning
… Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and … Authority NFTA has complied with the capital planning requirements of the Public Authorities Law and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningDriver Responsibility Assessment Program
… secure identity documents, to deliver essential motor vehicle and driver-related services, and to administer motor vehicle laws enacted to promote safety and protect consumers. … in November 2004, the State Legislature amended the Vehicle and Traffic Law (Law) establishing the Driver …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programAudit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the Education Law and … Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony Brook) is a university within the State University of … To determine whether Stony Brook University complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-university