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State Comptroller DiNapoli Releases Audits
… by County Clerks, despite these offices accounting for over 75% of the total customer-facing DMV offices. In … vendor was not providing on-demand interpretation services for all languages and dialects needed, and calls for 20 … Rail Road (LIRR) awarded a contract to procure new M9 rail cars to replace its M3 cars and expand its fleet in …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… but not billed for 14 of the 21 and found that the unbilled costs totaled $1.9 million. Department of Health …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Audits
… areas of the state. Overall, auditors determined that HTFC is making program payments to property owners for the correct number of units and that … owners, but found opportunities for HTFC to better ensure it receives all the information it should from USDA that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… absenteeism rates among New York public and charter school students increased sharply as schools transitioned … the chronic absenteeism metric altogether in SY 2025-26 in favor of an attendance index rank metric. SED has also …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolOpinion 88-45
… -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, 176.00: Municipal corporations are not authorized by the Local Finance Law to borrow by the establishment of a line of … N.Y.P.I.R.G. v City of Buffalo , 130 Misc 2d 448, 453, 496 NYS2d 208, 212; 1982 Opns St Comp No. 82-152, p 192). …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… debt service need not be paid from the assessments. 4 Opns St Comp, 1948, p 315 superseded. You ask whether 4 Opns St Comp, 1948, p 315 (File No. 3046) reflects the current … balance of an appropriation." We note that 4 Opns St Comp, 1948, p 315 failed to consider that Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2023 … Did the Beekmantown Fire District No 1 District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70Bedford Central School District - Information Technology (2018M-164)
… control all phases of a transaction. Review and adjust the web filtering software to enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
… bills for water services were charged equitably to all system users for the period January 1, 2016 through July 27, … is kept on each property and is compared to the Town’s billing records to ensure all users of the system are being billed. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Accounts Payable Advisory No. 8
… payments on e-Supplier. Vendors are not able to seamlessly download the payment information to match up on invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherCentral Valley School District – Claims Audit (2015M-129)
… and compare final, original checks to the certified warrants of audited and approved claims prior to checks being …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Urban Choice Charter School – Information Technology (2013M-53)
… July 1, 2010, to December 18, 2012. Background The Urban Choice Charter School is located in the City of Rochester and … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mVested Retirement Benefit – State Police Plan
… tier: Tier 2 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The Benefit Your vested retirement benefit is 1.66 …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… or more years of credited service, you will be eligible for a vested retirement benefit when you do reach retirement … Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension payment …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitAudits of Local Governments: About Our Audits
… Performance Audits LGSA conducts performance audits. According to the United States Government … the following: Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets consistently overestimated appropriations due to conservative budget practices. As a result, the District … by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The District allocated most of this fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Frankfort - Board Oversight (2018M-58)
… totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not … benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Incarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 … upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, NYSIF will not pay for medical …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition