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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canandaigua City School District – Procurement (Ontario County) District … in $2,182 being overpaid to the vendor. Downsville Central School District – Claims Auditing (Delaware County) The board …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsLong Island Association for AIDS Care
… the reimbursement for employee health insurance (i.e., medical and dental expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by … LIAAC’s claims for payment totaling $120,293 for employee medical and dental expenses for the period February 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly restricted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementYork Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… percentage points. Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mNew York Mills Union Free School District – Procurement (2020M-79)
… for the purchase of good and services not subject to competitive bidding. Key Findings District officials did … always seek competition for purchases that are not subject to competitive bidding. Officials also did not comply with … policy. Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Varick – Water and Sewer Operations (2021M-46)
… Town of Varick (Town) officials effectively managed the water and sewer districts’ financial operations. Key … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Officials did not: Adopt realistic budgets over the last three years. Adopt fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Dolgeville Central School District – Fuel Monitoring (2023M-175)
Determine whether the Dolgeville Central School District District officials adequately accounted for and monitored fuel usage
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Town of Ridgeway – Health Insurance Benefits (2025M-95)
… Town of Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former … (Policy). Audit Summary The Board did not authorize or monitor health insurance benefits for current and former … pay some or all the associated health insurance premiums. Monitor health insurance premium contributions or ensure …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95NYSLRS Fact Sheet
… pension for all ERS retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% … 1, 1983 and December 31, 2009 (29.7% of members are in Tiers 3 & 4) Tier 5 joined between January 1, 2010 and March … pension for all PFRS retirees and beneficiaries: $64,131 Tiers of membership* Tier 1 joined before July 31, 1973 …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetOversight of Private Career Schools
… Bureau provided sufficient oversight of private ca …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsHousing Assistance – Federal Funding and New York
… Figure 1 – Major Federal Housing Assistance Programs, 2026 Program Subsidized Units Residents Average Monthly Hud … HUD, Picture of Subsidized Households Figure 2 Data Table County Housing Choice Vouchers Project-Based Section 8 Public … 5,921 Rockland County 20,807 2,712 Data not available Saratoga County 2,923 516 459 Schenectady County 3,507 1,034 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… claims; and $274,390 in overpayments for other inpatient, clinic, and durable medical equipment claims. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017Opinion 2000-18
… DISTRICTS -- Powers and Duties (establishment of service award program by joint fire district); (authority for service award program established by joint fire district to provide … Villages (authority to transfer responsibility for service award program to joint fire district) VILLAGES -- Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18VI.4 Reappropriations Overview – VI. Budgets
… September 30 and March 31. When a lapse date falls on a weekend or holiday, the lapse date within SFS will be the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewOversight of Persons Convicted of Driving While Intoxicated
… Protection Act (Act), as prescribed by Section 1192 of the Vehicle and Traffic Law, persons sentenced for DWI on or … must install an Ignition Interlock Device (IID) in any vehicle they own or operate. In addition, the Department of … by the sentencing judge. The IID connects to the vehicle’s ignition system. The vehicle operator must blow …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedSelected Aspects of Discretionary Spending
… the New York State Environmental Facilities Corporation’s discretionary spending complied with guidelines and expenses … expenditures of approximately $5.2 million that were discretionary in nature. Each public authority and benefit … should have formal policies and procedures identifying discretionary costs that are appropriate and dollar …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingTown of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… [read complete report – pdf] Audit Objective Determine whether … of Exeter (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely financial records and reports, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Opinion 2000-24
… opinion. MUNICIPAL COOPERATION -- Police Protection (joint service agreement between two non-contiguous villages) POLICE … Law §72-i, joint acquisition of lands and erection of memorial buildings by adjacent villages; General Municipal … of police protection as a joint service 1 . December 20, 2000 Peter M. Weiler, Esq., Attorney at Law Old Brookville …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24