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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… July 1, 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of … Oswego City School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBuffalo City School District – Special Education and Grant Administration (2017M-73)
… Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected … does not include assistive technology purchases or rentals in the calculation of costs to claim Excess Cost Aid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Liberty Central School District – Budget Review (B4-14-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general and food service funds as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
… The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there were … a local law which allows the Village to override the tax levy limitation. Key Recommendations Amend the proposed …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mSUNY Bulletin No. SU-177
… the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected … the HIRE Act employer tax credit and of the Office of the State Comptrollers OSC approach to update affected employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actOpinion 96-23
… in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL … municipalities (except in certain instances counties) from the statutory court fees which clerks are required to … Whether this provision would exempt a town from the payment of statutory court fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Audit Finds Construction Delays in Public Housing Program Across New York State
… and Community Renewal (HCR) have led to years-long delays in projects outside New York City, according to an audit … Thomas P. DiNapoli. “Our audit found substantial delays in the awarding of construction contracts, questionable … significant cost increases,” DiNapoli said. “People living in moderate- and low-income housing should not have to wait …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateComparison of PFRS Benefits
… See Tier 6 Member Contributions. Retirement Age Members in special plans can retire after completing their plan’s … minimum service requirement, regardless of age. Members in regular plans can retire with full benefits at 62 or with … for Early Retirement below). Article 11: Members in special plans can retire after completing their plan’s …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… is appropriately applying the administrative costs in determining MCO premium rates. Our audit covered the … and pharmacy benefits, among others. Of the $53 billion in Medicaid costs, MCOs received $17.8 billion in mainstream managed care premiums for nearly 5.2 million …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Audit Summary The former Supervisor, who resigned in October 2024, did not maintain a central accounting system … transactions could occur and remain undetected. In January 2025, the Town hired a bookkeeper, and the current … For example, the highway fund incurred $263,016 in 2024 payroll expenditures that were processed and paid …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State 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/2017/10/state-comptroller-dinapoli-releases-audits-0Opinion 92-32
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically … Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). Thus, as … hearing, to purchase historical or cultural property in order to further historic preservation efforts (General …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Oversight of the Title Insurance Industry
… Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance … lender against future claims for any unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York State than in comparable states, as noted by DFS …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industry