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Higher Education – 2022 Financial Condition Report
… decreased in AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE enrollment dropped by 10.5 … National Student Clearinghouse. Online course enrollment for the State University of New York (SUNY) increased by 87.2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mIX.7.F M-Year Legislation – IX. Federal Grants
… of funds availability. These are considered M-Year grants. For example, a federal grant award with a one-year grant … strongly recommends that state agencies make every effort to disburse and/or adjust all unspent federal project … but no later than June 30, for awards that are scheduled to be closed the following September. This will allow …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the internal controls over claims …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Access Controls Over Student Information Systems (2014-MR-1)
… complete report - pdf] We also released 6 letter reports to the following school districts: Altmar-Parish-Williamstown … [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have adequately controlled access to Student Information Systems for the period July 1, 2011 through April 30, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for the period January 1, 2011, to May 31, 2012. Background The City of Beacon is located in …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCarmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five … sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli Releases Report on SFY 2027 Enacted State Budget and Financial Plan
… $37 billion (24.9%). DOB’s projections through SFY 2030 show all agency Medicaid spending increasing to $53.3 billion … in tax refund checks intended to aid with high utility prices; $944 million more for childcare; and increasing …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-report-sfy-2027-enacted-state-budget-and-financial-planOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through … plan. The District does not have an effective process to identify all nonresident foster students receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, … resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust … GASB Statement No. 34 makes significant changes to the accounting and reporting requirements for expendable …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… State agencies should contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to contact the awarding agency, then contact your Account … it is demonstrated that the state paid out its own funds for federal program purposes prior to receiving federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with minimal oversight. As a result, the clerk was able to manipulate court records and admitted to embezzling funds. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Auburn Enlarged City School District – Building Access (S9-26-13)
… 1, 2024 – November 30, 2025 We extended our audit period to January 29, 2026, to review access activity logs. Understanding the Audit Area Building access controls are essential for enhancing security and enabling school officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015State Comptroller DiNapoli Releases Audits
… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims … Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the … for yearbook sales totaling $165 were not remitted to the central treasurer. Key Recommendations Ensure student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mState Comptroller DiNapoli Releases Audits
… of Civil Service: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible … by Civil Service, provides health insurance coverage to over 1.2 million active and retired state, local … Service contracts with Beacon Health Options (Beacon) to administer the Mental Health Substance Abuse program for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsCity of Newburgh – Budget Review (B6-16-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Benefits
… competitive salaries and benefits, and opportunities for advancement, continuing education and professional … a professional environment where employees are encouraged to push themselves while maintaining work-life balance. A … packages (including prescription drug coverage) available to all employees and their dependents. Opt-Out Program allows …
https://www.osc.ny.gov/jobs/benefits