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Oversight of Dam Safety
… Objective To determine if the Department of Environmental Conservation (DEC) is adequately regulating … 2020 through October 2024. About the Program Hundreds of dam failures have occurred throughout U.S. history, … property and environmental damage and ending thousands of lives. As the nation’s dams age and the population …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… match results until more than 2 years later in October 2019 and, as a result, $1.5 billion in premiums was paid from 2017 to 2019 on behalf of unreviewed members. Overall, Florida, New …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOpinion 88-6
… AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute to "defined contribution pension … RETIREMENT AND SOCIAL SECURITY LAW, §§113, 470: A municipality may not, by local law or collective bargaining, … to a "defined contribution pension plan" under which the municipality's contributions will constitute an indeterminate …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal … their student loans repaid by the Department. Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Letchworth Central School District – Financial Management (2013M-332)
… Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… 1, 2013 through March 5, 2014. Background The Lumberland Fire Department, Inc. provides fire protection and emergency … Lumberland Fire Department Inc Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Homer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board … a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five elected members. For the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187State Comptroller DiNapoli Releases Audits
… federal COVID-19 support. ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 applicants, with an average grant amount of $18,608. Auditors found ESD awarded almost $4.1 million to … type, need, or factors established in the original goals of the Program when awarding grants, instead favoring a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsCandor Central School District – School Lunch Operations (2015M-173)
… that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … Background The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Findings The Director improperly recorded administrative fee financial activity in the recovery fund. More than … cards. Key Recommendations Ensure that administrative fee revenues are properly recorded in the general fund. Ensure that administrative fee revenues are used for appropriate Authority purposes and …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Starpoint Central School District – Financial Condition (2015M-266)
Starpoint Central School District Financial Condition 2015M266
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Town of Oppenheim – Town Clerk Operations (2014M-248)
… deposits in a timely manner. The Clerk did not perform monthly bank reconciliations and accountabilities. The Clerk did not submit a monthly report of all moneys received and did not make … Deposit all moneys intact and in a timely manner. Perform monthly bank reconciliations and accountabilities. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Opinion 92-37
… a fire alarm or fire protection district" must be filed with the county clerk and the State Comptroller. Subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-92-37CUNY Bulletin No. CU-802
… processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment for Security Titles. Affected … in the MOA. In addition, a memorandum dated October 01, 2024, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2024 Uniform Allowance payment for campus security titles. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityOpinion 98-8
… procedures of section 162[4][b] of the State Finance Law. You ask whether a town is required to obtain microfilming …
https://www.osc.ny.gov/legal-opinions/opinion-98-8State Agencies Bulletin No. 2069
… 2022 year end processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To … in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued in 2021 that are not … the limited time to audit and process AC-230s, checks or check stop payment requests with accompanying AC-230s not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksState Comptroller DiNapoli Releases Audits
… Vehicles (DMV), to provide interpretation services and to translate vital documents into the most common non-English …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsCounty Medicaid Costs
… or more, and some dangerously close to exhausting their property tax margins, counties are being challenged to … billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven by …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costs