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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … School district officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This increases …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1874
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securitySection 8 Housing Choice Vouchers – Federal Funding and New York
… Department of Housing and Urban Development (HUD). HUD’s tenant-based HCV program, the agency’s largest, is the … federal government’s primary means of providing private-market housing assistance. Vouchers cover a portion of rent, … HCV program, which totals $59.7 million in FY 2025 and $20.2 million in FY 2026. In total, HPD plans to spend …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersShoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Opinion 2004-2
… gravel vendor) -- Purchase and Sales (purchase of gravel from vendor leasing real property from spouse of board … vendor's contract with the town, or (2) the rental payment required by the lease varies on the basis of the amount of … such an interest in the contract (see, e.g., 1979 Opns St Comp No. 79-387, unreported). Instead, all that is required …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April 16, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followChautauqua County – Investments and Payroll (2016M-147)
… officials should not have been paid for unused vacation leave totaling $14,875 during 2013 and 2014. Key … elected officials to accrue and be paid for vacation leave. … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Westchester County - Financial Condition (2018M-151)
… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ … shared educational programs and services to 25 component school districts. BOCES is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCorinth Central School District – Financial Condition (2015M-68)
… the use of restricted and unrestricted fund balance. The Business Administrator did not prepare periodic year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68East Quogue Union Free School District – IT Asset Management (S9-22-8)
… Audit Objective Determine whether East Quogue Union Free School District (District) officials appropriately tracked, … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Brushton-Moira Central School District – Tuition Billing (2023M-158)
… result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … report collections. The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly … to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and … forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planChenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428East Moriches Union Free School District – Financial Condition Management (2022M-1)
… District’s budgeted appropriations from 2016-17 through 2020-21 exceeded actual expenditures by $6.3 million, or 4.5 … balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… agency's responsibility to ensure adequate competition for all competitive grants. As with any procurement, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesState Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0