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Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesWyandanch Union Free School District – Budget Review (B24-7-2)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $9.4 million projected expenditure for 2023-24. The District’s proposed budget includes …
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)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the … The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179DiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… sales tax collections grew by 15.7% in April compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … an increase of 10.5%—or nearly $69 million—when compared to April of 2021. Nearly every county also experienced …
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
… in New York state increased by 16.7% in May compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. … were quite strong in May, as consumers continued to face higher prices for goods and services in the state,” …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayV.3.D Accounts – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsState 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 Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… Read written testimony: https://www.osc.state.ny.us/files/press/pdf/hfsc-written-testimony-2021.pdf … Comptroller Thomas P DiNapoli testified today before the US House Committee on Financial Services Subcommittee on …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Agencies Bulletin No. 446
… Date Immediately Background At the close of business on November 14, 2003, Upromise Investments, Inc. and The Vanguard Group, Inc. assumed responsibility for Program Management and Investment Management, … numbers were automatically entered into the employees' direct deposit records. Enrollment Requirements Employees may …
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)
… District’s financial activities. Background The District is located in the Town of Tioga Center (Town) in Tioga … An elected five-member Board governs the District and is responsible for its overall financial management. The Board-appointed Treasurer is the District’s chief fiscal officer responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fDiNapoli: Fewer School Districts Overriding Tax Cap
… number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school … Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), 4.7 percent (32) in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not … audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… $250,000. Assistant U.S. Attorney Nicholas M. Testani, who is handling the case, stated that in 2022, the Avon Central … thanks to U.S. Attorney Ross and the FBI for ensuring he is held accountable.” “As the Chief of Police for the Avon … by our law enforcement partners, and as a result, he is being held fully accountable.” “During his time as Avon …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 88-72
… of a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … sewer district. You indicate that a portion of the town is within the boundaries of a county sewer district. You … with facilities in a nearby city. You ask whether it is permissible for the town to establish a sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… the state pension system,” DiNapoli said. “Now, through my partnership with law enforcement, she has been held … for her actions and must repay the money she stole. My thanks to D.A. Green and the New York State Police for … is committed to seeking justice and accountability for all who commit economic crimes against the residents of New …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullV.3.E Programs – V. Chart of Accounts (COA) Governance
… relates directly to Appropriation Bill Copy. Program is required on all appropriated expense transactions. Program is considered a statewide ChartField, and as such has been … within and between agencies. The Program ChartField is five alphanumeric characters in length. Numeric Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 … are responsible for ensuring they do not make payments to ineligible health care providers who have been excluded or … from the Medicaid program. In addition, MCOs are required to have effective compliance programs, including full-time …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of valuable information on subjects such as health, business, public safety, parks, recreation, labor, and … (EO 95), issued March 11, 2013, established an Open Data Website ( Open Data ) for the collection and public … of the parks and historic sites located in the State’s 11 park regions: Allegany, Central, Finger Lakes, Genesee, Long …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the three … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of June 16, … Data. Open Data should provide ongoing “one-stop” access to publishable State data and make such data freely available …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSales Tax Vendor Registration Practices
… August 5, 2020 and their application status as of November 20, 2020. About the Program The Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practices