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Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate … promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… reports. You will be charged or credited accordingly for the employer portion of all salary adjustments in a future … or just a few records. Adjusting to Zero Days Worked and Contribution Overpayments If you need to make an … our help desk form (select “Monthly Employer Reporting” from the dropdown). Rev. 10/23 … NYSLRS employers report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOversight of the STEM Incentive Program (Follow-Up)
… Objective To determine the extent of implementation of the four … and Mathematics (STEM) Incentive Program (Program) to ensure recipients were in compliance with the Program … and award repayments. Key Finding HESC officials have made progress in correcting the problems we identified …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followDiNapoli: Tax Cap Below Two Percent
… The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentVillage of Hempstead -- Budget Review (B7-15-7)
… The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… grow at such a fast pace,” DiNapoli said. “With the nation and the state facing significant economic challenges, local governments should exercise caution and use responsible budgeting practices.” New York City’s … largest increase at 48.8%, followed by Columbia (29.1%) and Yates (26.8%) counties. Onondaga County had the smallest …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the … internal controls over departmental cash receipts and information technology for the period July 1, 2011, … departmental cash receipts policy. Prohibit employees from substituting District cash receipts with personal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsSouthold Union Free School District – Claims Processing (2013M-183)
… to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, Suffolk … orders to emergency situations. … Southold Union Free School District Claims Processing 2013M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, Poughkeepsie and Wappinger, in Dutchess County, and the Towns of Kent and Philipstown in Putnam County. The District operates 15 schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Adoption Subsidy Program (Follow-Up)
… included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106). Background Our initial audit … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of Children …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followOswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Hampton Bays Union Free School District – Claims Processing (2013M-333)
… Background The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Cooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… Objective Determine whether Wayland-Cohocton Central School District (District) officials properly managed and … action. … Determine whether WaylandCohocton Central School District District officials properly managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District … whether the Delaware Academy Central School District at Delhi District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mMember & Retiree E-News Archive — 2025
… Sign up to make sure you receive the latest Retirement System member and retiree news. August 2025 … NYSLRS at the New York State Fair Members Preparing for Retirement Applying for Retirement Retirees Direct Deposit … Credit Score Members Make Sure You Receive Your Annual Statement: Update Your Contact Information by 4/20 Go Green …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025State Contract and Payment Actions in March
… roof at the State Armory in Queens County. Department of Health $20.8 million for the Capital Restructuring Financing … LLC for overhead sign replacements and repairs in New York City. $4.6 million with Commander Electric, Inc. for …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchState Comptroller DiNapoli Releases Audits
… and services requires State agencies that provide direct public services, including the Department of Motor Vehicles …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… should have to wait for a year or more to learn if their landlord is gouging them on rent or get needed services … still waiting to be assigned. Auditors found a tenant in Brooklyn who complained they were being overcharged for rent … ORA determined the tenant was overcharged $12,580 by their landlord and was owed $17,392 for the overcharge plus …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programs