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Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… result in the employees working unnecessary overtime. This could increase the District’s operational and pension …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeMontauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … IT contingency plan. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Saugerties – Claims Auditing (2024M-144)
… Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims … thorough and deliberate audit of any claims before payment or authorize all credit card purchases. As a result: 15 … The Supervisor used a Town credit card to pay for lunch to celebrate an employee’s birthday. This is not an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Agencies Bulletin No. 1767
… listed in the Control-D Report NPAY529 (Agency’s Address Listing). If the agency address is correct, no further action … provided. Control-D Reports NPAY529 (AGENCY’S ADDRESS LISTING) Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxDiNapoli Statement on Legislation Restoring Contract Review Authority
… New York State Comptroller Thomas P. DiNapoli issued the following … Assembly which will statutorily restore the Office of the State Comptroller’s review of certain state contracts which … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … to improve the town’s financial position. The town has adopted a local law to override the tax levy limit in 2015. … the town’s declining financial condition. The town has adopted a local law to override the tax levy limit in 2015. …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… always accurately maintained. Town of Willing – Justice Court Operations (Allegany County) The prior town justice did not accurately record and report money to the Justice Court Fund in a timely manner. Additionally, the prior … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between the New York City Council and Mayor … which brings total spending to at least $106 billion. The budget funds a number of initiatives laid out earlier this …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementTitle IV-E Foster Care – Federal Funding and New York
… in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated to the Administration for … in funding. FIGURE 1 – Title IV-E Funds by Function FY 2026 Preliminary Budget (in millions) ACS FY 2025 FY 2026 … OSC analysis FIGURE 2 – Foster Care Census Sources: NYC Open Data; OSC analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… recommendations made in our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield … 2012 (Report 2012-S-132). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… are planned to address the unresolved issues discussed in this report. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a policy … Insurance Fund Become self-insured as authorized by the Workers' Compensation Law Participate in a county …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsIgnition Interlock Program Monitoring (2015-MS-4)
… and district attorney as well as certain negative IID activity. Key Findings Each county had a process for … and district attorneys of operators with negative IID activity. Of the 70 cases with negative IID activity, 55 were either not reported (in Cortland, Erie, …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104City of Lockport -- Budget Review (B18-1-10)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … initial review of the proposed budget we identified errors in general fund appropriations that resulted in a budget shortfall of $23,074. Based on the results of our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Comptroller DiNapoli Releases Municipal Audits
… of Liberty , Mount Vernon IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Library – Budgeting and Cash Receipts (Suffolk County) The board has consistently underestimated revenues and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: 59 School Districts in Fiscal Stress
… office has assessed and scored the financial stability of school districts. The latest round of scoring designated … and Corinth (Saratoga) all experienced decreases of 40 percentage points or more in their fiscal stress score. … fiscal stress, visit: https://www.osc.state.ny.us/local-government/fiscal-monitoring/archived-data-and-publications …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stress