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Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and include a … actions per audit recommendations. Key Recommendations Post the final annual budget, a comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … The Office of the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateSpecial Accidental Death Benefit – New Career Plan
… of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental … reductions; and The Social Security benefit payable. For payments made before January 1, 2001, the salary used to … have been earned during the 12 months prior to death. For payments made on or after January 1, 2001, the salary …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which … today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v DiNapoli which reaffirmed …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersState Comptroller DiNapoli Releases School and Local Government Audits
… school and local government audits have been issued. Town of Addison – Supervisor’s Fiscal Responsibilities Audit … The follow-up review was limited to interviews with town personnel and inspection of certain documents related to … capital reserve funds to save funds for asset replacement. Middle Country Central School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Annual IDA Report
… the category of transportation, communication, electric, gas, and sanitary services. IDA reform legislation enacted in …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportTown of Adams – Justice Court Operations (2020M-163)
… report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Norwich City School District - Fund Balance Management (2018M-198)
… budgeted each year for various known expenditures and revenues. Developed a long-term financial plan that was … balanced budgets based on historical or known amounts and reduce the reliance on fund balance as a financing … that is unavailable. Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based on historical trends or other known …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Eastport-South Manor Central School District – Building Safety (2020M-18)
Determine whether District officials provided effective oversight to ensure compliance with required building safety at the juniorsenior high school JSHS
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18State Comptroller DiNapoli Releases Municipal Audits
… by $187,957. However, the council adopted a local law to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a budget that included a levy in excess of the tax …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsAlternative and Out-of-Service Death Benefits – State Police Plan
… ten years of credited service, but you have not retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… years of credited service, but you have not yet retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… (Division) administers, coordinates, and monitors a statewide program to assist the development of MWBEs in … (WBE). Key Findings Accurate vendor contact information is critical for interested agencies and contractors to … in significant delays to audit progress. For example, when auditors tested MWBE certification files, ESD officials …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… is accounted for by additional spending from federal clean water funding provided by the federal Infrastructure … for 20 percent of all EPF revenues over this period. Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… Response Data System (HERDS) reporting system two days late. In addition, District officials did not notify staff, … water outlet sampling on the District’s website five weeks late. This final report includes seven recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … necessary prescription and non-prescription drugs. State law directs pharmacies to substitute prescribed drugs … totaling $2,512 and restaurant payments totaling $1,723. State Education Department (Preschool Special Education Audit …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsEarly Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 million in reimbursable costs on its CFR, for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual