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Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… accounted for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 … to the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Clyde-Savannah Central School … environment and administrative operations due to the COVID-19 pandemic. Van Hornesville-Owen D. Young Central …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Town of Berkshire – Town Clerk (2014M-230)
… through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is governed by … accounting records or reconcile amounts collected with what was owed to various parties. The Clerk and Code …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report … was appropriately paying out-of-state providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April 16, 2004 through June 30, 2009, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 through … reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … plan for a three- to five-year period and continually update plans based on changes that have occurred since the …
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)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lyme Central School District – Financial Management (2024M-87)
… District officials did not properly manage the District’s fund balance. As a result, they levied more taxes than … Did not have written multiyear financial and capital plans to provide a framework for developing the annual budgets and addressing future operating and capital needs. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Broker Search for Internal Equity and Fixed Income
… Retirement Fund (Fund) will commence its next Broker-Search in February 2026, with responses due approximately 3 … website page on February 16, 2026, for instructions on how to apply. Requirements As part of the due diligence process, …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC products sold … dispensaries by municipality in that region. The Office of Cannabis Management (OCM) maintains a list of operational adult use cannabis dispensaries, which is available at …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Allen – Town Clerk Collections (2024M-120)
… Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted … Town Supervisor (Supervisor).The Clerk accurately recorded tax collections but did not always deposit collections in a … collections exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Comptroller DiNapoli Releases State Audits
… announced today the following audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring … in addressing the problems identified. Department of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Thomas P. DiNapoli today announced that a majority of voting shareholders supported the New York State Common Retirement Fund’s request that H&R Block disclose its spending on political activities. The Fund …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingHigher Education – 2022 Financial Condition Report
… State spent $300 per resident on higher education, ranking 22nd in the nation for higher education spending per capita. …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Comptroller DiNapoli Releases Audits
… Life Skills is a New York City-based not-for-profit organization authorized by SED to provide full-day Special … (2020-S-60) TOTS is a New York City-based non-for-profit organization authorized by SED to provide preschool special …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… Central School District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common … County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … West Seneca Central School District – Financial Condition (Erie County) The district had no operating cash on hand and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary Police …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 52 (see Public Housing Law, §2) nor are we aware of any judicial interpretation of the word as used in this section. …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Rensselaer County Capital Resource Corporation (RCCRC) – Establishment … accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1918
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2019 Retroactive Increase to APSU Expanded Duty Pay. Affected Employees Employees in … of New York State, Inc (PBA) provides for an increase to Expanded Duty Pay (EXD) for the Agency Police Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… with a combined student population of nearly 2.7 million, reported more than 32,000 violent and disruptive incidents in … are confronted with violent and disruptive activity on a regular basis. My office recently completed a series of … Act was adopted into law in 2000, a year after the tragic shooting at Columbine High School in Colorado. The SAVE Act …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-year