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Town of Cato – Town Clerk/Tax Collector (2026M-34)
… without detection. The former Clerk did not deposit clerk fee collections totaling approximately $54,000 and real … authority as set forth in Article 3 of the General Municipal Law (GML). Our methodology and standards are … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34DiNapoli Announces Latest Fiscal Stress Scores
… counties, nine cities, seven towns and one village. Ten of those municipalities are in the highest ranking designation of “significant fiscal stress.” “Nearly six million New … important, discussions about community priorities.” The latest round of scores, released today , are based on …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 94-2
… excluding any such owner, operator or chauffeur from the free use of such public highways ... and no ordinance, rule …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Comptroller DiNapoli Releases School Audits
… for all moneys received. However, district officials said that they do not issue a press-numbered triplicate …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… designed to ensure that every New Yorker had access to high-speed broadband. A prior audit, issued in July 2022, found …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims … despite poor academic preparation and limited financial resources. EOP includes a pre-freshman summer orientation … including career advising, tutoring, and personal counseling, throughout students’ enrollment. During the Fall …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … system by the business office, which is inefficient and increases the likelihood of errors. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Howard Public Library – Board Oversight (2026M-3)
… (Library) financial operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back … aspects of the report and their response is included in Appendix B. Our comments on the library’s response are included in Appendix C. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… accounts and restricting the entry of nationals from 19 countries. International students pay full tuition and other …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyOpinion 2000-21
… fire district by "participating municipalities." By their express terms, Town Law §189-a(1) and Village Law §22-2210 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Comptroller DiNapoli Releases Municipal & School Audits
… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Abuse Services for Ineligible Members (2021-S-18) The New York State Health Insurance Program (NYSHIP), … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… approximately $706.6 million in unnecessary, improper or questionable payments and made several recommendations for … services to individuals who are economically disadvantaged or have special health care needs. For the State Fiscal Year … unique identifier, and is enrolled in either managed care or FFS Medicaid. While recipients may have more than one CIN …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsLittle Falls City School District - Financial Condition Management (2019M-67)
… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Carthage Central School District - Financial Condition (2018M-93)
… statutory limit. District officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each … plans to include more realistic estimates of Impact Aid. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93City of Hudson - Payroll and Accrued Leave (2020-14)
… process to verify leave balances prior to approving leave slips and periodically review leave records for accuracy. …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Richfield Springs Central School District – Financial Condition (2014M-83)
… has accumulated excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the … finance operations and seek alternative financing sources where available. Review all reserve balances to determine the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Town of East Hampton – Budget Review (B7-13-17)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… for the 2013-14 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, … Beacon City School District Budget Review B61310 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10