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Am I Required to Have an Audit?
… It depends. Some local government entities such as school districts, industrial development agencies, fire districts with revenues of $400,000 or more … to have an audit conducted by an external auditor. A local government that expends $1,000,000 or more in federally …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background Allegany County is located … $4.4 million in wages for correctional staff during the 2012 calendar year. Approximately $977,000, or 22 percent, … pre-approval and proper supporting documentation. During 2012, the County purchased over 2,100 prescription …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify causes of any identified fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
Germantown Central School District Financial Management 2013M230
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230DiNapoli: New York on Better Financial Footing
… practices and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New … budgetary improvements since the Great Recession to put it on solid financial footing, and the result is that the … scope of State Operating Funds. The Financial Plan relies on $3.6 billion in temporary resources, excluding …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… in the sample. Three non-DOB inspectors failed to spot that a device that keeps doors from opening between …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedOpinion 99-13
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … processing the permit and inspecting and regulating the site were greater for this type of structure. You ask whether … for processing a permit and inspecting or regulating the site were greater for that type of structure (see, e.g., …
https://www.osc.ny.gov/legal-opinions/opinion-99-13DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… the quality of care for Medicaid patients remains a challenge after more than two decades of reform, according to … the full report visit Medicaid in New York: The Continuing Challenge to Improve Care and Control Costs . …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksSelected Safety and Security Equipment at Train Stations
… SIR's management oversees capital projects at its 21 train stations, maintains the stations' structural … installed a number of safety and security systems at SIR train stations. Preventive maintenance and timely repair of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not ensure the financial information it received was accurate, complete or timely. The board also … services. Auditors found charges totaling $9,362 did not have sufficient supporting documentation attached to the … remained in the commissioner’s custody that should have been turned over to the state comptroller as abandoned …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… issued. Metropolitan Transportation Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up) (2024-F-17) The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… Retirement Plans and Trust Funds at Vicor Corp . EEO-1 Reporting The federal government collects information … members of S&P 500 Index companies for failing to disclose EEO-1 data to investors. The Fund continues to encourage its …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… the fiscal challenges the city faces and how it plans to balance the budget will be critical, particularly if the … to take to close the gap in FY 2027. The city initiated a savings program, which is equivalent to a little more than $1 … overruns, have been reduced to $100 million, the statutory minimum for the city’s general reserve. This leaves most of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsState Agencies Bulletin No. 1881
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … State Agencies Bulletin No 1881 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… 2014. Background The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 … Fair Haven Volunteer Fire Department Inc Financial Activity 2014M335 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityChemung County Probation Department – Collections and Disbursements (2016M-10)
… was to examine the Probation Department’s collections and disbursements processes for the period January 1, 2014 … New York State, has a population of approximately 88,000 and is composed of one city, 11 towns and five villages. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340