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McConnellsville Fire District – Financial Operations (2014M-19)
… of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is … when adopting the 2014 budget and computing the tax levy limit. The Board has not adopted a code of ethics, … when adopting the annual budget and calculating the tax levy limit. Adopt a code of ethics, procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Red Creek Central School District – Financial Condition (2016M-365)
… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… homes for affordable owner-occupied use. The Land Bank funds its operations primarily with grants, which have …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceChateaugay Central School District – Leave Accruals (2016M-149)
… of the 15 employees’ records we reviewed. The cumulative effect of these errors is that, as of January 31, 2016, four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Special Disability Benefits – Special 20- and 25-Year Plans
… Firefighters and police officers may be eligible for an accidental disability retirement benefit if you are … evidence of the disabling condition, may be eligible for an accidental or performance of duty disability … who are permanently disabled by certain types of cancer that include melanoma or a condition of cancer …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsLocust Valley Water District – Budgeting (2013M-179)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the … in fund balance each year which was not fully needed to finance District operations. As a result, only a fraction …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Elba Central School District – Financial Condition (2013M-240)
… 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of Batavia, Byron, … Elba Central School District Financial Condition 2013M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of General Services … of State Buildings (2018-S-62) OGS has developed targets and plans to contribute toward EO 88 and complied with the guidelines. However, OGS relied on one …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0DiNapoli Announces State Contract and Payment Actions for August 2016
… office approved 1,634 contracts valued at $1.31 billion and approved nearly 2 million payments worth nearly $8.3 billion in August. His office also rejected 177 contracts and related transactions valued at $300 million and nearly … his office approved 1634 contracts valued at $131 billion and approved nearly 2 million payments worth nearly $83 …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016Medicaid – Federal Funding and New York
… share. More than four million City residents were enrolled in the Medicaid program as of January 2025. The City … full Medicaid benefits regardless of immigration status. In 2024, the State expanded Medicaid eligibility to … of the program. Funds to New York City As noted in Figure 2, the City’s latest financial plan includes …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycState Agencies Bulletin No. 1689
… Purpose To provide agency instructions for processing the 2018 M/C Uniform Cleaning and Maintenance … and Community Supervision: $1,200 Deputy Superintendent for Security Services 2 – 007977 Deputy Superintendent for Security Services 3 – 007978 Correction Captain – 007930 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1689-2018-uniform-cleaning-and-maintenance-allowance-employees-designatedDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… led by Asian, Hispanic and Black seniors calling the city home, along with more seniors born outside the U.S. With a … and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, up 53% since 2000, … centers, naturally occurring retirement communities and home-delivered meals. From CFY 2020 to CFY 2024, federal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsState Comptroller DiNapoli Releases Audits
… (Follow-Up) (2017-F-13) An initial audit report issued in August 2015 determined that there were weaknesses in DEC's oversight of Major Oil Storage Facilities (MOSFs) … data analysis to identify and correct discrepancies. In a follow-up, auditors found DEC officials have made …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… has resulted in landowners enrolled in two private forest conservation programs receiving property tax … break for landowners who commit to protect their private forest land, but some property owners are not living up to … incentives are achieving their goal to improve private forest management. The tax benefits received are worth …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesState Comptroller DiNapoli Releases Audits
… case management for support services. New York City Civilian Complaint Review Board – Complaint Processing (Follow-Up) (2024-F-8) The New York City Civilian Complaint Review Board (CCRB) receives, … mediates, hears, makes findings, and recommends action on civilian complaints filed against members of the New York …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… services to its component districts, is governed by a 15-member Board of Education elected by the boards of the component districts. Budgeted …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Lockport Public Library – Claims Processing (2015M-192)
… 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … of Regents of the New York State Education Department in 1893. The Library is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Arkport Central School District – Payroll (2016M-338)
… Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Opinion 2004-8
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS … nor any other statute, authorizes the establishment by an individual municipal corporation of a reserve fund for direct … corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8