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Riverhead Central School District – Financial Operations (2025M-64)
… [read complete report – pdf] Audit Objective Did the Riverhead Central School District (District) Board … Audit Period July 1, 2022 – April 30, 2024 Understanding the Audit Area The Board and District officials are … at the November 2022 meeting, three months later. While all 141 bank transfers totaling $127 million we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … State General Municipal Law’s (GML) competitive bidding requirements. When District officials do not seek competition …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… Audit Period June 1, 2023 – June 24, 2025 Understanding the Audit Area Payroll payments, including regular salaries … village officials must ensure employees only receive the compensation and benefits approved by a village board to … accurate, properly approved and adequately supported for all six of the Village’s full-time employees and one …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases Municipal Audits
… the contract to a higher bidder, they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and authority …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… To provide an overview of Contract Pay and highlight the changes resulting from the Payroll System upgrade. Affected Employees Teachers in … stored in the Payroll System for each individual agency. All dates are set up on the Contract Pay page for the entire … To provide an overview of Contract Pay and highlight the changes resulting from the Payroll System upgrade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersContract Advisory No. 34
… centralized commodity contract if it meets the entity’s form, function, and utility needs. the procurement is for a service or technology, the contracting entity, except state agencies … must make the purchase using an OGS centralized services or technology contract if it will meet the entity’s form, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsState Authority Codes
… and NYS Horse Breeding Development Fund 55400 Battery Park City Authority 55200 Buffalo Fiscal Stability Authority 55240 … Heritage Trust 21120 Nelson A. Rockefeller Empire State Plaza Performing Arts Center Operating Corp 01361 New York … Mortgage Agency 21960 State of New York Municipal Bond Bank Agency 55220 State University Construction Fund 28990 …
https://www.osc.ny.gov/public-authorities/state-authority-codesOpinion 92-45
… general ambulance service (General Municipal Law, §209-b[2][a], [d],[e]; but see General Municipal Law, §209-b[2][j]). Subdivision 4 of General Municipal Law, §209-b … Laws of 1957, p 2171; cf . General Municipal Law, §122-b[2] authorizing any county, city, town or village to provide …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from 2007 to 2016, according to a report issued today by New … $380 million in 2015-16 State Fiscal Year, an increase of $64.5 million, or 20.4 percent, in the last three years. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Delaware County Fulton County Industrial Development Agency Village of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… accounts receivable collection practices to be generally in compliance with commission procedures and laws and … but also noted some minor improvements that can be made in each area. New York City Department of Education (DoE): … (Follow-Up) (2015-F-11) An initial audit report issued in February 2014, examined whether DoE students completed an …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsTaxes – 2022 Financial Condition Report
… At the local level, property tax revenues are the largest single tax source overall. Nearly 66 percent of all property …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal … Reimbursable Cost Manual (Manual). The audit included all expenses claimed for the three fiscal years ended June … To determine whether the costs reported by the Sunshine Developmental School on …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the following financial management functions: revenue and … workers. The Trust is financially self-sustaining. All revenues generated within the Park are used to fund the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesOversight of the Early Intervention Program’s State Fiscal Agent
… with contract deliverables, including timely processing of provider claims for Early Intervention services provided. The … first through third-party payers, including commercial insurance and Medicaid. The State and counties share the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection … Evaluate opportunities to leverage the work of all parties to streamline operations through information …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programSelected Aspects of Discretionary Spending
… whether discretionary spending by the New York State Energy Research and Development Authority complied with its … 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was … and technology to solve some of New York’s most difficult energy and environmental problems in ways that improve the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Oversight of Construction Management Contracts
… is adequately monitoring construction management contracts to ensure they meet contract terms and … are executed and constructed properly, Parks occasionally contracts with firms that specialize in providing … to the DASNY contract, Parks enters into three-year contracts with private firms to serve as the construction …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsCareer and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) … aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth … CTE programs at some high schools are not accessible to all students. For three high-growth industry programs …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationCompliance With Executive Order 95 (Open Data)
… 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of January 2020, there were over 4,600 … designing and building facilities; and contracting for goods, services, and technology. As of January 28, 2020, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data