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Comptroller DiNapoli Releases State Audits
… Funds (2013-F-32) (Follow-Up) An initial report issued in May 2010 found that DoE did not provide John F. Kennedy … due diligence and care over general school fund accounts. In a follow-up report, auditors found DoE and John F. Kennedy officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsWall Street Profits Up in 2016
… decline in the first half. Consequently, revenues for the full year declined slightly (by 1.3 percent). Revenues have …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Henderson Fire District – Financial Activities (2025M-67)
… the audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help ensure … of December 31, 2023, the District had four bank accounts with combined cash balances totaling $826,257. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… (CFRs) that are either not allowable or not documented or, at a minimum, require additional review by OMH to determine … personal and excessive expenses associated with attendance at a professional conference. The questionable costs we … Ensure service providers visit each client in their home at least once every three months, as required by the Program …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesOpinion 95-5
… revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency communication … Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those bonds were used to pay for the acquisition of …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Comptroller DiNapoli Releases Audits
… that the department did not provide adequate oversight of CTE programs offered through the secondary school system to … issues that are a deterrent to students’ enrollment in CTE and their successful completion of the program, further …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsOversight of New York State Forest Tax Programs
… those properties through July 2021. About the Program New York State’s land area of 30.2 million acres comprises … both healthy forests and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive … approval. The 480a Program is the second iteration of New York’s forest tax program. The 480 Program, also known as …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsClaryville Fire District – Budgeting Practices (2014M-59)
… Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the … for the 2014 fiscal year are $168,348. Key Findings The Board is making significant financial decisions related to … does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Otsego County – Cost of Temporary Housing (2015M-97)
… 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 … individuals and families, for which the program cost in 2013 and 2014 totaled almost $1.9 million. Key Findings … per capita and average cost per night are higher than in four neighboring counties. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… whether Town officials procured goods and services in accordance with Town policy and applicable laws and … May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Town of Colden – Highway Operations (2017M-127)
… obtaining competitive bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure … and General Municipal Law bidding requirements. Adopt a fleet management policy. Keep records of daily vehicle use …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141Vendor File Advisory No. 11
Selecting the Correct Vendor Location in SFS
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… and provides elementary education to approximately 300 students in kindergarten through eighth grades. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Onoville Marina (Marina) revenue was properly accounted for. The Probation Department (Department) properly accounted … Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32State Agencies Bulletin No. 2402
… The purpose of this bulletin is to inform agencies of the 2026 New York State Paid Family Leave Program rate. Affected … Department of Financial Services has announced that the 2026 premium rate and the maximum weekly employee … be $411.91 per year. Effective Dates: Effective for all 2026 paychecks, as of Institution paycheck dated January 8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2402-2026-new-york-state-paid-family-leave-rate-increaseNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263