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Town of Pendleton – Special Districts (2018M-4)
… are not properly accounting for sewer operations. Key Recommendation Determine whether the sewer operations were …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4County Medicaid Costs
… or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to … Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated with …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsState Comptroller DiNapoli Releases School District Audits
… (2022M-19) District officials did not adequately manage network user accounts, periodically compare installed … or develop an IT contingency plan. Nine of the district’s network user accounts (8%) were not needed. This created additional network entry points that, if accessed by attackers, could be …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Forms and Publications
… of Events Electronic Payments - ACH, Book Transfer, CHIPS, EFT, Federal Wire Extension Request Form Handbook for …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… effectively implemented and applied the new APR DRG-based hospital inpatient payment system for Medicaid services when … implemented to provide a more equitable payment method for hospital inpatient services and to better reflect the … For instance, Medicaid paid $153,329 on a claim with hospital charges totaling $9,685 for a patient who died …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… benefits guidance for creating new job titles or filling vacant positions staffing factors that will affect …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsVillage of Owego – Records and Reports (2025M-137)
… complete, accurate and timely accounting records and reports? Audit Period August 1, 2023 – May 21, 2025 We … complete, accurate and current accounting records and reports for informed decision-making, legal compliance and … complete, accurate and timely accounting records and reports. The Clerk-Treasurer’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137Machias Fire District – Financial Operations (2026M-14)
… 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed asset records, and … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is … and fire district residents, and protecting public funds from misuse. The District’s budgeted appropriations for 2023, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14ROA Result Calculator – Reporting Elected and Appointed Officials
… or appointed official. You must list the ROA result on a Standard Work Day and Reporting Resolution for Elected and Appointed Officials form (RS2417-A) . If the member is not an elected or appointed official, the RS2417-A form … Elected and Appointed Officials How to calculate a Record of Activities result and days worked to report to …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/roa-result-calculatorIDA Reform
… / S.5867 (Marchione) – To increase the accountability and improve the efficiency and transparency of the operations of industrial development agencies and authorities (IDAs) by … To increase the accountability and improve the efficiency and transparency of the operations …
https://www.osc.ny.gov/legislation/ida-reformState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District … count for district departments. Williamsville Central School District – Financial Management (Erie County) The …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1100
… Area) or 1 (800) 833-4344 (outside Albany Area). This line is operational Monday thru Friday 9:00 am to 3:00 pm EST. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedState Comptroller DiNapoli Releases School District Audits
… have been issued. Greenville Central School District – Network User Accounts (Greene County) District officials did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or access. … or sensitive information, or unauthorized access to the network. Peekskill City School District – Network User …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Newburgh Enlarged City School District – Financial Management (2025M-32)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… Thomas P. DiNapoli made the following statement on the anniversary of Superstorm Sandy: “Two years after … economic challenges. Even now, New Yorkers are relying on state government to provide resources. I hope that the new … storm expenses. Whether to expedite contracts or report on recovery funds spent by the state, my office will continue …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… services provided by the District to ensure the District is equitably compensated by other districts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditurePlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… did not independently verify whether retirees were living and still eligible for coverage. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceFull- and Part-Time Service Credit – Regional State Park Police Plan
… wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1867/full-and-part-time-service-creditFull- and Part-Time Service Credit – En-Con Police Officers Plan
… wage × 2,000) Employers report days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1822/full-and-part-time-service-credit