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North Warren Central School District – Financial Condition Management (2017M-197)
… for the 2017-18 fiscal year totaled approximately $13.3 million. Key Findings The District’s budgets included … budgeted appropriations, exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… the controls over IT and the claims auditing process for the period July 1, 2014 through April 6, 2016. Background … school districts and operates at three campuses. BOCES is governed by a seven-member Board of Education elected by … and meaningful audit of claims prior to approving them for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationState Agencies Bulletin No. 329
… Table for the following Deduction Codes: Code 242 PSC Benefit Coverage (CUNY) Code 278 DC37 Benefit Coverage (CUNY) Code 285 PSC Benefit Coverage (CUNY) Code GHIDNT GHI Dental These … are used for reporting benefit coverage only; there is no money deducted from the employees' paychecks. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-messageComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… portfolio companies, like Exxon, to adopt smart, long-term plans that address climate change. "In Paris, the world … made in Paris." Background Comptroller DiNapoli has taken ground breaking actions to promote solutions to climate …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementProblem Gambling Treatment Program (Follow-Up)
… and Supports (OASAS) is responsible for administering the State’s problem gambling treatment program which includes: … needs assessment or social impact study to identify the number or location of individuals in need of such services. … was unable to determine whether OASAS had a sufficient number of treatment programs available for problem gamblers …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followVillage of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206City of Newburgh – Budget Review (B6-15-24)
… invoice received, the appropriation for the New York State Police and Fire Retirement System is underestimated by … expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The City faces potential …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY … multiple different qualified individuals. But in reality, JAMES SPINA and JEFFREY SPINA, who are doctors of … medical service corporations. According to the indictment, JAMES SPINA and JEFFREY SPINA, together with GROSSMAN, made …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersState Comptroller DiNapoli Statement on New York City Budget
… that it faces beginning in City Fiscal Year (CFY) 2027. For years, my office has identified budget risks associated … to the city’s stated budget gaps. I commend the mayor for taking the much needed step of publicly recognizing those … the full scope of these expenses in its Preliminary Budget for CFY 2027 next month. “As the federal and state budgets …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetValhalla Union Free School District – Financial Condition (2015M-333)
… parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Onteora Central School District – Information Technology (2015M-92)
… the District’s IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. … of approximately 1,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $51.9 … plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Comptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 90-40
… that bear on the issues discussed in the opinion. VILLAGE MAYOR -- Deputy (right to vote as trustee and deputy mayor) PUBLIC MEETINGS AND HEARINGS -- Voting Procedure (right of village deputy mayor to vote as deputy and as trustee) VILLAGE LAW, … Whether a village trustee when serving as deputy mayor during the absence or inability of the mayor to attend …
https://www.osc.ny.gov/legal-opinions/opinion-90-40State Comptroller DiNapoli Releases Audits
… met the primary objectives of the Patient Safety Center (PSC) regarding data reporting, collection, and analysis and … practices. DOH also needs to improve its oversight of PSC revenues and related activities to ensure that the PSC … employer within 60 days of creating a wage investigation case, as recommended in its procedures. In 55 of the 69 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsReal Property Portfolio (Follow-Up)
… development of the economy, provides early-stage support for new ventures, and strengthens the State’s … reporting on, and disposal of authorities’ real property holdings. Specifically, PAL §2896 requires public authorities … accurately accounted for and reported on its real property holdings and the need to either hold or dispose of …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Constable, Elmira, Evans, German Flatts, Mansfield, Oxford and Saugerties. Earlier this year, another 70 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and sewer. The 2025 fiscal year end May 31, 2025 general fund appropriations totaled $2.1 million, water fund … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … the GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… York state (including New York City), while the number of jobs in goods-producing sectors continued a long-term … for all New Yorkers.” Over 85% of the almost 9.7 million jobs statewide, including New York City, were in service-providing industry sectors in 2024, with jobs in the health care and social assistance sector …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economy