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Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … Our Office examined refunds processed by the Department of Taxation and Finance during the period January 1, 2018 … The objective of our examination was to determine whether tax refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health invoiced and remitted commercial rebate revenue … nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … than $2 billion annually. In accordance with the contract, CVS Health was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a … as follows: Balance Sheet Assets/Deferred Outflows of Resources 10000-19999 Liabilities/Deferred Inflows of Resources 20000-21999 Fund Balance 25000-25999 Operating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… pickup services to more than 55,000 households and commercial businesses, is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The Warwick Valley Central School District is located in Orange County. The District is governed by the Board of … capacity on buses, decreasing the number of spare buses in its fleet and increasing the District’s buses-to-mechanics … of annual cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesNewfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Wyandanch Union Free School District – Budget Review (B24-7-2)
… June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Locust Valley Water District – Budgeting (2013M-179)
… Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… 1 During our audit, and at the time of the audit report’s release, the AFR was known as the Annual Update Document, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … in the current and future years. Key Findings The 2018-19 budget relies on nonrecurring revenue of $59.2 million, such … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… approximately 1,200 homes and businesses. The District’s general fund expenditures for 2014 were approximately $1.1 … auditor’s recommendations. The Secretary posted public election notices without ensuring they were complete and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… face risks when their corporate policies, practices or products are perceived to be discriminatory or compounding …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The … Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… said. “My office is closely monitoring the impact that inflation is having on New York’s economy.” New York City’s … growth in collections, due, in part, to recent high inflation. Oswego County saw the largest increase at 113%. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… partially due to recent high inflation, including soaring gas prices. Yates County saw the largest increase at 34.8% in …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayState Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. Affected Employees PEF represented … To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 446
… of business on November 14, 2003, Upromise Investments, Inc. and The Vanguard Group, Inc. assumed responsibility for Program Management and … with the new account information. The new BANK ID (Routing Number) 011001234 and the new account numbers were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsTioga Fire District – Audit Follow-Up (2022M-170-F)
… Review The purpose of our review was to assess the Tioga Fire District’s (District) progress, as of January 2026, in … implementing our recommendations in the audit report Tioga Fire District – Board Oversight (2022M-170), released in … training. Had Board members attended the mandatory fire district commissioners’ training, they would have better …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-f