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Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Town of Washington – Information Technology (2013M-164)
… to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board is comprised of the Town Supervisor and four Board members. … security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware and software …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… 2015. Background The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, … AltmarParishWilliamstown Central School District Financial Condition 2015M232 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
Pittsfield Volunteer Fire Department Cash Receipts and Disbursements 2016M310
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andAudits of Local Governments: About Our Audits
… of Local Government and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsBedford Central School District - Information Technology (2018M-164)
… not always comply with the District’s Internet use policy. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Town of Hartwick – Water District Operations (2017M-250)
… of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all … The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed by … engineers to resolve remaining water meter issues. Ensure that accurate information is kept on each property and is …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Urban Choice Charter School – Information Technology (2013M-53)
Urban Choice Charter School Information Technology 2013M53
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Central Valley School District – Claims Audit (2015M-129)
… through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, … Central Valley School District Claims Audit 2015M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Accounts Payable Advisory No. 8
… (GFO), Chapter XII, Section 5.B - Unique Invoice Number Requirements . Combining invoice numbers in the invoice number field on a voucher may cause the following problems: … download the payment information to match up on invoice number within their systems. Agencies may have difficulty …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherLocal Government – 2023 Financial Condition Report
… to school district operations and the State temporarily withholding 20 percent of several school aid payments, …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentOpinion 95-12
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … savings banks. You ask whether a municipality and an industrial development agency (IDA) may deposit or invest … Whether a municipality and an industrial development agency IDA may deposit or invest their …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY … in FY 2023 and $67 million in FY 2024, see OSC’s report . During the 2023-24 school year, approximately … is about $30 billion, not including supplemental Medicaid payments. The City reimburses the State for its portion of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycComptroller DiNapoli Releases State Audits
… found the department was unable to meet the demands of its inspection frequency schedule, and identified instances of … preparing food prior to obtaining the required inspection. In addition, the department’s staff of 82 … review similar claims at high risk of overpayment. Roswell Park Cancer Institute: Security Over Electronic Protected …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received as gift for unit established for village) …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – September … Did the Genesee Valley Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… waste and misuse are reduced. A periodic reconciliation of purchases, fuel use, and fuel balances obtained by … fuel tanks will determine whether significant amounts of fuel are unaccounted for. If not properly managed, … the audit period, the Company purchased 11,819 gallons of fuel (gasoline (gas) and diesel) totaling $34,708. Audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringHigher Education – 2022 Financial Condition Report
… received New York State Tuition Assistance Program (TAP) awards, totaling $701.8 million. New York State also … overall. In SFY 2021-22, the State spent $300 per resident on higher education, ranking 22nd in the nation for higher … zero percent interest rate and stopped collections on defaulted loans extended through December 31, 2022. …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Comptroller DiNapoli Releases Municipal Audits
… of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned … required committees, submitted required reports and met other requirements. They also ensured that transactions …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits