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Theresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfDiNapoli: Local Sales Tax Revenue Growing Slowly
… grew by $177 million, or 2.4 percent, for the first half of 2014 compared to the same period in 2013, according to a report issued … P. DiNapoli. Nineteen counties experienced an increase of more than 4 percent during this period. “While sales tax … grew by $177 million or 24 percent for the first half of 2014 compared to the same period in 2013 according to a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time … (establishment of position of deputy town police commissioner) TOWN BOARD -- Powers and Duties (establishment … Whether a town board of a town which has established a police department and has …
https://www.osc.ny.gov/legal-opinions/opinion-90-15St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… as opposed to the cost-based rates established through financial information reported on CFRs. St. Mary’s is a subsidiary of St. Mary’s Healthcare System for Children, Inc., a not-for-profit … the financial information St. Mary’s reports to SED on its annual CFRs. For the 3 calendar years ended December 31, …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-844
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 increases to Arms Differential, Canine (K-9) Unit Differential, Fire … Employee SZ Teamsters City Employee Background: Pursuant to the Collective Bargaining Agreement authorized by Carmelo …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligibleLehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsMorristown Fire District – Board Oversight (2025M-101)
… adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Area The Board is responsible for the general management and control of the District’s financial operations. This includes adopting necessary policies and procedures, ensuring collections are accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Valley Stream Central High School District – Capital Assets (2025M-16)
… assets could not be traced with certainty to sale and destruction records due to a variety of missing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively … and is adequately supported and approved. Generally, the Board must audit and approve all claims against the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48State Comptroller DiNapoli Releases Municipal & School Audits
… manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate oversight of court financial activities. As a result, the former court clerk misappropriated more than $59,000, or 38%, of the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Department of Civil Service: New York State Health Insurance Program – Payments by Empire … over $5.4 million on behalf of the state’s Empire Plan. New York State Environmental Facilities Corporation: …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Port Jervis; and the towns of Colonie, Constable, Elmira, Evans, German Flatts, Mansfield, Oxford and Saugerties. …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great … P DiNapoli today announced his office completed audits of the Town of Colonie Village of Frankfort Gloversville …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23SUNY Bulletin No. SU-302
… agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the State … Student Employees Union, provides for recruitment and retention payments. Each doctoral degree granting campus is … a portion of the Doctoral Program Recruitment and Retention Enhancement Fund based on the number of employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Comptroller DiNapoli Releases Municipal Audits
… of Stillwater , Town of Union Vale , Town of Waterloo and the City of Watertown . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits