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Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… and recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors … 2013. Key Findings The Agency did not include provisions in the agreements it enters into with businesses to recapture … and creating jobs. The Agency does not have a process in place to adequately monitor payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectExamples from GASB Statement 34 - Statement of Activities
… included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 … (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesHolland Patent Central School District – Fuel Inventory (2023M-141)
Determine whether Holland Patent Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/holland-patent-central-school-district-2023-141.pdfComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… former Highway Superintendent for the Town of Erin, in a public corruption case involving the theft of more than $65,000 in goods and services from the town. Burlew today entered a guilty plea before The Honorable James Hayden in Chemung County Court to the charge of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… and their response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of … has the responsibility to initiate corrective action. We encourage the Board to prepare a written corrective action … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Excessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfEast Greenbush Central School District – Leave Accruals (2021M-177)
… properly accounted for employees’ leave accruals for the 30 employees we reviewed. Officials also correctly … payments for unused leave accruals totaling $434,027 for the 40 employees we reviewed. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Elementary and Secondary Education – 2023 Financial Condition Report
… Significant Federal Aid Continues to Support New York Schools According to the Division of the Budget, schools received $4.6 billion … Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In SFY 2022-23, the $4.2 billion …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationDiNapoli & NYC Make it Easier to Save for College
… New York's 529 College Savings Program's Direct Plan has … and New York City officials announced today. "We're making it easier for all New Yorkers, regardless of income level, to … the minimum contribution was first brought to the Office of the State Comptroller by the Mayor's Office and NYC …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … collections reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 district tuition collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Sheridan – Shared Services Costs (2023M-74)
… (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town … taxpayers paid $125,736 to provide services to customers in three other towns and a village benefitting from the IMA. … $21,000 from CBI for Town office space the group uses. In addition, the Board did not convey land to Chautauqua …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74State Comptroller DiNapoli Releases Municipal Audits
… supported. They did not always enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials made 107 purchases …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved … services. State Education Department $3.1 million with the New York State Industries for the Disabled Inc. for … New York - Upstate Medical University $2.4 million with GE Healthcare IITS USA Corp. to purchase and implement …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberTown of Groton – Long-Term Planning (2022M-113)
… report – pdf] Audit Objective Determine whether the Town of Groton (Town) officials established long-term capital and … Highway Department equipment needs . As a result: 17 of the 24 pieces of major highway equipment (71 percent) were at or beyond …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… generated an estimated $9 million investment gain for the New York State Common Retirement Fund, New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundGlossary – Governmental Accounting Standards Board
… An acquisition of net assets by the government, which is applicable to a future reporting period; has a negative … reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will … (AAL), this liability is determined under the Entry Age Actuarial Cost Method. Rev. 8/24 … Governmental …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , … Waste Management Authority , Town of Greece , Johnsonville Fire District , Town of Nanticoke , Town of Marbletown , Municipal Parking Structures , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsFishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… supposed to serve is reprehensible,” DiNapoli said. “My thanks to the Westchester County District Attorney’s office …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesForestburgh Fire District – Financial Activities (2015M-203)
… District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. … total approximately $191,000. Key Findings The current and former Treasurer did not maintain adequate accounting … records are maintained, bank reconciliations are prepared and required reports are submitted. Conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203