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Oswego 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 … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… and preparers looking to cheat their fellow New Yorkers by filing for refunds they are not entitled to. My office is … in refunds that were linked to unscrupulous tax preparers filing false returns. Other popular scams include using …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … supervisors for which it had no legal authority to do so, and the District, as a result, made more than $810,000 … Board members. The Board, despite having no authority to do so, appointed two Treasurers and split the duties of …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXI-A.4 Procurement Card Use – XI-A. Purchasing
… the applicable masked PCard number from the drop down menu. Alternately, the agency may select these options on a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… Key Finding The Board is not able to routinely monitor actual revenues and expenditures against budgeted estimates … financial reports necessary for the Board to compare actual revenues and expenditures to the budgeted amounts on a … and the Board should use these reports to compare actual operating results to budgeted amounts. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which the District is not entitled. Unpaid school lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … or necessary. Key Recommendations Develop procedures to ensure adequate and reliable records to support the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… report – pdf] Audit Objective Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) … Determine whether the Lewis County Industrial Development Agency LCIDA Board Board …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… wages citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade declined by nearly one-third from March … retailers, have experienced the most growth in taxable sales of any subsector during the pandemic. Nonstore …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19Real Property Tax Cap Information - Glossary
… rate. (For example, if ERS rate goes from 10% to 13% of salary, the levy required to pay for 1% would be excluded.) … (PFRS) and teachers' retirement system (TRS). School Capital Levy - The tax levy necessary to support capital local expenditures, if any. Special Assessments - …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… and school districts by filing the ST3. Both of these forms are provided by OSC. The AUD and ST3 report information …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34CUNY Bulletin No. CU-372
… Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist Effective Date(s) … Pay Change, followed by the 5/31/09 Pay Change. Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for … Thomas P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was … The former owner of a Long Island pharmacy was arrested Thursday for …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire district funds in connection with a celebration of the district fire departments anniversary …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … have not established a policy or written procedures to ensure that all overtime hours worked by department … district officials have not always required employees to obtain written preapproval for working overtime, there is …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The town board did not develop or implement procedures to track Community Development Block Grant funding. Auditors … did not document how grant funds were spent and failed to ensure the intended objectives and outcomes were …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits