Search
County of Rockland – Budget Review (B6-16-19)
… 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The purpose of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through … budgets that included plans to use appropriated fund balance totaling $2.43 million from 2012-13 through 2014-15. Instead, 67 percent of the appropriated fund balance totaling $1.62 million went unused. Three of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mDiNapoli: NYC Retail Sector Battered by Pandemic
… employment had dropped to 245,000 positions. In Manhattan, foot traffic in key corridors initially fell by more than 90 …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… of Neighborhood Centers in Buffalo, Young Women’s Christian Association of Binghamton and Broome County in …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellOpinion 90-22
… are in receipt of your letter asking whether 1976 Opns St Comp No. 76-1273, unreported, still represents the views of … regulation or judicial decision (see, e.g., 1981 Opns St Comp No. 81-27, p 26; 1979 Opns St Comp No. 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … officials make informed decisions and effectively monitor the department’s financial activities. A fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mDiNapoli: Fix Delays With Child Support Payments
… support program, has made some improvements to the way funds are distributed, DiNapoli's auditors identified a … over as abandoned property to the Comptroller's Office of Unclaimed Funds. As of Dec. 31, 2016, auditors found that … Wyoming – turned over UDC to the Comptroller's Office of Unclaimed Funds, as required. The audit revealed: Although …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the COVID-19 … by State Comptroller Thomas P. DiNapoli. To help child care service providers stabilize their operations and retain … to the detrimental impact of the pandemic on the child care sector, federal grants provided essential funding to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsOversight of Transportation Services and Expenses
… through February 2021 for maintenance and repair data. For fuel expenses, the audit covered the period from March 2019 … stations at 42 facilities that provide gas at discounted prices through State contract pricing. As of February 2021, … of nearly $6.5 million to the Contractor as well as fuel expenditures of $14.4 million. Between March 1, 2019 and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report … with disabilities who are between three and five years of age. HSOR is reimbursed for preschool special education … HSOR’s tuition reimbursement rates. Remind HSOR officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualLaurens Central School District – Budgeting and Reserves (2013M-135)
Laurens Central School District Budgeting and Reserves 2013M135
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Village of Maybrook – Water Operations (2013M-121)
… or implement compensating controls. Implement water billing procedures to ensure that water user charges are … and recorded in a timely manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that at a minimum require a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School … budget estimates. For the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Comptroller DiNapoli Releases School Audits
… authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Mexico – … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Whitehall – Records and Reports (2026M-9)
… [read complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain … Audit Period June 1, 2024 – August 31, 2025 Understanding the Audit Area A village clerk-treasurer, as chief fiscal … health, making sound fiscal decisions, ensuring that the village complies with various laws and maintaining …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Agencies Bulletin No. 2028
… than 0001, 0003, 0004, 2222, 7777, 19XX, or 20XX. Inc Code Req Review – if the increment code on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesHiring Public Retirees – When Employees Retire
… of the laws governing how much retirees can earn in post-retirement employment without affecting their pension. … that was invalid will be recovered by the Retirement System. Additionally, when you apply to retire, we will … sections, however, a prearranged agreement to rehire the employee risks the termination not constituting a bona fide …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesState Agencies Bulletin No. 2205
… System (SFS). In addition, OSC has issued Operational Advisory 35 and updated the Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-corrections