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North Salem Central School District – Audit Follow-Up (2022M-140-F)
… was to assess the North Salem Central School District’s (District’s) progress, as of May 2025, in implementing our … The District serves the Towns of North Salem and Somers in Westchester County and Carmel and Southeast in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fHenderson Fire District – Financial Activities (2025M-67)
… and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to review the District’s … Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help ensure the … Comptroller (OSC) for 2019 through 2024. As of August 20, 2025, the outstanding AFRs were between 171 and 1,998 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Port Washington Union Free School District – Payroll (2025M-38)
… we examined was accurate. Therefore, this report does not contain recommendations. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… School District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … Central School Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in … The purpose of our review was to assess the Warren County …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fState Agencies Bulletin No. 2274
… the employee received the trainee 1 (Grade 13) hiring rate OR held their prior graded salary, whichever was … the employee will receive the trainee 1 (Grade 14) hiring rate OR will hold their current salary, whichever is greater. … the employee will receive the trainee 1 (Grade 14) hiring rate OR will hold their current salary, whichever is greater. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Mattel's portfolio includes Barbie, Hot Wheels, American Girl and Fisher-Price brand products. Three dozen companies …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County that will lead to the … dividends for residents of the North Country." The Oil Spill Fund, which is administered by DiNapoli's office in … and local communities to accelerate cleanup activities and return properties to beneficial use. "This collaboration …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyDiNapoli: Molson Coors Agrees to Disclose Political Spending
… reached an agreement with the Molson Coors Beverage Co., one of the world’s largest brewers, to comprehensively … State and Local Retirement System on behalf of more than one million state and local government employees and retirees … their beneficiaries. It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
Local sales tax collections totaled $52 billion in the third quarter JulySeptember of 2021 up $861 million 20 from the same period last year and continuing the trend of exceeding prepandemic levels according to a report released today from State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… in New York state were not reporting overflow events or registered with the electronic notification system (NY-Alert) … found that 83 (22 percent) of the 371 systems were not registered for the NY-Alert notification system and were not … in New York state were not reporting overflow events or registered with the electronic notification system NYAlert …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsDiNapoli: Local Sales Tax Collections Up 3% in Second Quarter
… Local government sales tax collections in New York state totaled $5.7 billion … the first quarter of 2023, growing 7.1%. “Growth in local sales tax collections slowed in the second quarter, returning … Counties: Forty-nine out of 57 counties had year-over-year sales tax increases during the second quarter, totaling 2.4% …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-local-sales-tax-collections-3-percent-second-quarterDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… As the Metropolitan Transportation Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and decides which capital projects to cancel or delay, it must prioritize keeping the system in … As the Metropolitan Transportation Authority MTA adjusts to the loss of $15 billion in congestion pricing revenue and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli Report Tracks MTA's Shifting Revenue Streams
… real estate transactions, petroleum businesses, sales, and drivers. These revenues as a share of MTA operating revenue, … on commuter rails which is near pre-pandemic levels. Drivers paid 9% of MTA’s tax and fee revenue through … taxes for this analysis, which is largely passed on to drivers. Real estate transaction taxes, which once made up …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… by State Comptroller Thomas P. DiNapoli. “The revenue news for New York was positive for the first quarter,” …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionMedicaid Claims Processing Activity April 1, 2021 Through September 30, 2021 (2021-S-7) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s7-response.pdfTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfClaims Processing Activity October 1, 2021 Through March 31, 2022 (2021-S-28)
To determine whether the Department of Health’s (Department’s) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s28.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdf