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Wayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Comptroller DiNapoli Releases School Audits
… office completed audits of the Broadalbin-Perth Central School District , Medina Central School District , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of limited … his office completed audits of the BroadalbinPerth Central School District Medina Central School District OwegoApalachin …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Medicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental … eligible services will be paid. Medicaid allows a dentist to bill an additional fee when dental staff must provide additional time, skill, and/ or assistance to properly treat patients. Such services are commonly …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… latest projections. “State tax receipts continue to come in stronger than expected, but year-to-date collections are … relief package is passed to prevent cuts to vital services in New York.” Other findings in DiNapoli’s cash report: Personal income tax receipts in …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearOversight of Industrial Hemp
… and State law define industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol … higher education and state departments of agriculture to grow or cultivate industrial hemp for research purposes. In …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … The Highway fund incurred a significant operating deficit in 2011 totaling more than $180,000 which resulted in deficit unexpended funds. The operating deficit was caused …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279State Comptroller DiNapoli Releases Audits
… which followed the regulations and were environmentally friendly, others did not use environmentally sound methods of … required. Office of Temporary and Disability Assistance: National Directory of New Hires Data Security (2019-S-67) The …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… are appropriate and legitimate. Town of Erwin – Justice Court (Steuben County) Neither the justices nor the court clerks prepared monthly bank reconciliations or … to identify reporting errors and individuals eligible for referral to the Scofflaw Program. Town of New Hartford – …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because … $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of … the lead action level to prevent students or staff from drinking from these outlets. Indian Lake Central School …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… original scope. Also, the board president did not approve all change orders and allowance disbursement forms, as …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Village of Ballston Spa – Financial Condition (Saratoga County) The treasurer did not maintain accurate accounting … St. Paul Boulevard Fire Association – Board Oversight (Monroe County) The board did not ensure that the bylaws were … St. Paul Boulevard Fire District – Board Oversight (Monroe County) The board did not adopt realistic budgets, …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsAbout the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) administers two distinct systems — the Employees’ Retirement System (ERS), established in 1921, …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemState Agencies Bulletin No. 1164
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 04/01/09 with Dues … Background NYSCOPBA membership dues for those affected by the contract agreement for 2009-2016 will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationShoreham-Wading River Central School District – Financial Management (2017M-75)
… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The … estimates of appropriations and the use of fund balance in the annual budget. Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mPhoenix Central School District – Financial Condition (2017M-96)
… 2015-16. Adopted budgets from July 1, 2011 through June 30, 2016 overestimated appropriations by nearly $6 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Morrisville-Eaton Central School District – Online Banking (2017M-98)
… of Eaton, Fenner, Lebanon, Lincoln, Nelson, Smithfield and Stockbridge in Madison County. The District, which has approximately 660 students, is governed by an elected five-member Board of … an online banking policy defining authorization, process and monitoring of online banking transactions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Otselic Valley Central School District – Capital Project (2015M-263)
… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s … in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Cooperative Educational Services is a governmental entity covering 22 component school districts in a four-county area. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial