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Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, … impacts of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear … prompted a ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the workforce declined more …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Rensselaer County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… State Legislature. Throughout this publication, you will find references to “Sections” and “Articles” that refer to … York State or federal law. For specific information about your benefits, please contact us . © 2012, New York State and …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planMore About This Retirement Plan – Career Plan
… are provided by Article 11, Sections 375-f and 375-g of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main office is in …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planFishers Island Union Free School District – Website Transparency (2023M-28)
… Schedule of reserve funds, School District and property tax report cards, Board minutes, and Freedom of Information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… corporate funds to influence the political process in a way which can adversely impact their reputation, value, and … of today’s political climate, it can be problematic for companies to fund political agendas,” DiNapoli said. … Corporations face legal, reputational, and financial risks when making political contributions and expenditures. These …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Releases Report on Nonprofit Industry
… 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits … paid by nonprofits in the state were lower than in the public and private sectors, in contrast to nonprofits in the … of the country, where average wages were more in line with public and private sectors. Statewide, three industry sectors …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli Op Ed in Times Union
… can come with AI, and instill public accountability. This year, New York strengthened its AI governance framework with …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases Audits
… in the nation, serving about 370,000 students each year. During the 2020-21 academic year, 31,367 students self-reported a disability at the … for Outpatient Services Billed as Inpatient Claims (2022-S-16) The State’s Medicaid program reimburses hospitals for …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsTown of Cincinnatus – Financial Operations (2016M-238)
The purpose of our audit was to review the Towns financial operations for the period January 1 2015 through April 29 2016
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… complete report – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of … officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund … fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Solvay – Financial Management (2023M-49)
… complete report – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Plainville Fire District – Board Oversight (2021M-91)
… adequate oversight of the District’s financial operations and exceeded its authority by passing a resolution that … budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… The Department lacked detailed financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not present the … $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school district resources. The …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleDiNapoli: Audit Recommends Better Protections for Child Performers
… conditions and enforcing trust accounts. DOL issues one-year permits to performers under 18 years of age and … the State Comptroller for multiple performances over a two-year period. Auditors found five performers without permits … highest single deposit was over $26,000. Accounts are as old as May 2004, with one having a balance over $25,000. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersFood Insecurity Persists Post-Pandemic
… meals provided by Medicaid, subsidizing the costs of online food delivery and providing incentives to bring …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemic