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2018 Financial Condition Report – 2018 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … the State’s ability to maintain essential services. I will continue to report on the fiscal impacts of federal …
https://www.osc.ny.gov/reports/finance/2018-fcrTown of Maine – Justice Court Operations (2016M-358)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court’s … The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Richfield Springs Central School District – Financial Condition (2014M-83)
… School District resides in two towns in Herkimer County and four towns in Otsego County. The District, which is … the availability of fund balance to finance operations and seek alternative financing sources where available. … determine the amounts that can be used to fund operations and the balances that should be kept in reserve. … Richfield …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Little Falls City School District - Financial Condition Management (2019M-67)
… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Comptroller DiNapoli Releases State Audits
… the following audits have been issued: Office of Children and Family Services (OCFS): Management of Energy Consumption … Program: United HealthCare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82) United's payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … also available for that purpose. In this regard, we point out that Town Law, §112(1), which is the successor to former … of section 165.00 and the lack of any requirement that taxes and assessments raised and appropriated for debt …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Comptroller DiNapoli Releases Audits
… (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the … areas of the state. Overall, auditors determined that HTFC is making program payments to property owners for the correct … payments that were rejected by DOH’s encounter system. As a result of these rejections, auditors estimated a total of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsWestchester 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-151Chautauqua County – Investments and Payroll (2016M-147)
… has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ontario-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’ multiyear planning, including reserve funds, … Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesApplying for Previous or Military Service Credit – Article 14 Benefits
… benefit, you must request this credit while you are on the payroll of a participating employer. If you receive a …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… June 30, 2009, auditors identified $12.2 million in actual and potential Medicaid overpayments to out-of-state providers … payment rates on its eMedNY claims processing system and failed to provide for alternative manual claims review … included in our initial report. Key Finding Department and Office of the Medicaid Inspector General officials made …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… the District needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the … by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementCanton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 residents. The elected … not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Dalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Canton - Compensation and Benefits (2018M-159)
… to permissive referendum requirements. Set the salary or hourly wage of all officers and employees. Implement …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263