Search
North Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not used and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10) 180-Day Response
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10-response.pdfNew York State Health Insurance Program - Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (2022-S-24)
To determine whether CVS Caremark paid claims under the correct prescription drug plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s24.pdfThe Child School – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, … services to New York City children between 6 and 21 years of age. The School is certified to provide special education … with the Manual requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualDeath Benefits
… us as soon as possible. Survivors can report the death of a member using our online death report form or they can … Ordinary Death Benefit If you have at least one year of service credit and die while in active service, and your … Benefit Employees’ Retirement System (ERS) Tiers 2, 3, 4, 5 and 6 Your last year’s earnings multiplied by your years of …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… those two revenue sources could open up a budget gap of $800 million in 2026. FEMA recently delayed reimbursements for …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureOpinion 2001-10
… action gave rise or origin to the claim that he or she approves the claim and that the service was actually rendered …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Other Bulletin No. 9
To provide instructions for processing of the LLS payment for eligible employees in Bargaining Units 96 and 97
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumComptroller DiNapoli Releases State Audits
… Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, … year ended March 31, 2014, net assessable expenses for the acts total about $19.9 million. DMV has adequate procedures … year ended March 31 2014 net assessable expenses for the acts total about $199 million …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0IX.6.F Agency Draw Procedures – IX. Federal Grants
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B25-6-6)
… property, to balance its budget. The City plans to borrow up to $15 million for tax certiorari settlements in the … Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are … instead of using debt. Review the estimates for police overtime, employee retirement and contractual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… jobs (compared to the same period one year earlier). In early May, the city announced that it had reached a nine-year … agreement with the United Federation of Teachers, which represents 37 percent of the city’s workforce. The city, … between the city and the Municipal Labor Committee, which represents the city’s unions. The city has agreed to report …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … it did not ensure they met the qualifications for the new position into which they were hired or promoted, … were not implemented, and one was no longer applicable. New York City Department of Youth & Community Development …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required … 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88City of Yonkers – Budget Review (B23-6-6)
… and $698.2 million for the City. The 2023-24 budget is $52.1 million more than the City’s budget for 2022-23, an … settlements in the 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge … agreements are reached. The City’s contingency reserve is less than 1 percent of the City’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6