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State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. The Division of Military and Naval Affairs — Internal Controls Over … all nine recommendations that were made. State Education Department — Oversight of Pupil Transportation Services … the issues identified in the initial audit report. NYC Department of Transportation — Street …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… 136 exemptions (61 percent), (approximately $3.8 million in assessed value) lacked one or more pieces of supporting … building exemptions and incorrectly received $15,231 in tax reductions. In addition, agricultural building exemptions that were …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… The New York City Department of Transportation’s (DOT) issues 150 different types of sidewalk and roadway … permits. A prior audit, issued in June 2022, found that DOT did not perform all required inspections, did not set a … with registration and permit application requirements. DOT officials made some progress in addressing the initial …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Special 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… year special retirement plan for peace officers who serve in the probation department …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pSpecial 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
… benefit for institutional safety officers and safety and secur …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604qSpecial 25-Year Plan for Nassau County Police Department Ambulance Medical Technicians (Sections 89-s and 603(o))
… Top) VO1868 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … members about 25 year special plan providing alternative retirement benefit for Nassau County ambulance medical …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-police-department-ambulance-medical-technicians-sections-89-s-andSpecial Plan for Suffolk County Probation Department Peace Officers (Sections 89-s and 603-o)
… special plan providing alternative retirement benefit for Suffolk County peace officers …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-probation-department-peace-officers-sections-89-s-and-603-oSpecial Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1825 (Rev. 6/12) © 2012, New York State and Local Retirement System …
https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… (Return to Top) (Return to Top) (Return to Top) VO1839 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid … overpayments to out-of-state providers for such ambulatory surgery services. The overpayments happened because …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $8,200 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Dalton-Nunda Central School District – Financial Management (2020M-92)
… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to … agreed with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92East Moriches Union Free School District – Financial Condition Management (2022M-1)
… by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is enough to cover annual retirement contributions for nine years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, … Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesBrushton-Moira Central School District – Tuition Billing (2023M-158)
… tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not … tuition for nonresident foster care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Allen – Town Clerk Collections (2024M-120)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Lyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … 2022-23 fiscal years; however, the District only needed to use approximately $23,000 of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted and reported … $2 million to the Town Supervisor (Supervisor) or the County Treasurer (Treasurer) within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal … using the cash register, where applicable, and receipts in all other instances. Allocate sales tax revenues to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98