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Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a useful life of … value of $419,538 (87 percent) were not included in the District’s inventory list. In addition, we selected 50 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Weekly Investment Plan
… For Retirement? See How Much You Can Have at Age 65. Find your age, then see how large a retirement account your weekly investment can grow into by age 65* Weekly … to age 65; contributions and compounding occur monthly; your account value increases at 7.5% average annual rate. …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planComptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Business Services Center Shared Services (2016-S-16) The state’s 2012-13 budget established the Business Services … resources and finance transactions that are common across state agencies. Auditors found the center has improved the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Agencies Bulletin No. 304
… are not an employee's most current effective dated row for a particular general deduction will be purged. Using this … all of an employee's most current effective dated rows for all general deduction codes, whether end dated or not, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/304-general-deduction-purgeCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… 1, 2013 through August 31, 2014. Background The Carthage-West Carthage Water Pollution Control Facility provides waste … official independent of the cash disbursement process reviews the bank reconciliations. No Facility official reviews the Clerk-Treasurer’s work. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… clerk (account clerk) paid a vendor, who is a relative, a double payment of $86,154. The former account clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239State Agencies Bulletin No. 1443
… leave codes were created for OSC to refund employees’ Federal, State, Social Security/Medicare biweekly taxes … entry of the Job Data transactions, OSC will not refund Federal, State, and Local income taxes. Employees will be … Local (if applicable) income taxes when they file their tax return for tax year 2015. Agency Actions Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileState Comptroller DiNapoli Releases School Audits
… at greater risk for unauthorized access, misuse or loss. In addition to finding sensitive information technology (IT) … and calculated correctly. District officials made errors in 76% of district employees’ accrued leave calculations. The … reviewed, 23 had errors totaling $8,530, including $4,900 in payments for unused vacation leave which were not …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… the new APR DRG-based hospital inpatient payment system for Medicaid services when patient deaths occur within one … reimbursement methodology used to compensate hospitals for inpatient medical care. The new methodology, based on All … was implemented to provide a more equitable payment method for hospital inpatient services and to better reflect the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that … used to price weigh or measure goods at grocery stores gas stations and other retail locations to make sure that …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersOversight of Transportation Services and Expenses
… its vehicles in its day-to-day operations. These operators are required to have a current driver’s license to operate … In addition, the Department also operates fueling stations at 42 facilities that provide gas at discounted prices through State contract pricing. As …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDiNapoli Presses Companies on Political Disclosure
… on corporate political spending, DiNapoli has made it a priority to engage the Fund's portfolio companies urging … PACs accounted for between 68.6 percent ($310 million in 2009-10) and 72.8 percent ($379 million in 2013-14) of all … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureDiNapoli Finds Slow Property Tax Growth for Local Governments
… maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties reduced … tax freeze credit, which reimburses qualifying homeowners for property tax increases in communities that don’t exceed their tax cap, applies to local governments for fiscal years beginning in 2015 and 2016 and to school …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsState Comptroller DiNapoli Releases Municipal & School Audits
… without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit … the required deadline. Town of Warsaw – Tax Collection Remittance (Wyoming County) The clerk did not remit …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by … Class (SC), and full-day and half-day Special Class in an Integrated Setting (SCIS) preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by NYSARC Inc NYC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… years 2011-12 through 2014-15, ranging from 20 percent to 26 percent. While authorities may submit MWBE plans with …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Section 181-b requires the board of fire commissioners of a fire district with revenues of at least $400,000, to … known as the AFR. The board of fire commissioners is responsible for overseeing the general management and … prepares and files the AFR annually. Gaps or delays in completing annual audits or preparing and filing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113