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Am I Required to Have an Audit?
… auditor. A local government that expends $750,000 or more in federally awarded funds in its fiscal year is also required to have an audit, … government auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… staff needs over all functions and determining how best to assign new hires to achieve the greatest reduction in …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218DiNapoli: State Agency Overtime Hits Record $611 Million
… by 27.3 percent. Overtime represented 3.9 percent of total payroll in 2013, the highest share in the years analyzed for …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionGermantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … surplus funds and excess reserve funds identified in this report in a manner that benefits District taxpayers. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Utica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … City of Utica in Oneida County. The District is governed by the Board of Education, which consists of seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341School Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Agriculture and Markets: … In a follow-up, auditors found department officials have made progress in addressing the problems identified in … and Health Code Waivers (2014-S-27) DOH waiver practices do not effectively ensure that safety and structural risks …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … correcting the problems identified in the initial report. State Education Department: The Arc of Orange County, … for reimbursement, reported costs must comply with state requirements. Auditors found that for the two years …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases State Audits
… its state-issued procurement cards instead of contracting for these services, as SPS purchasing guidelines require. For fiscal years 2009 to 2011, SPS used a procurement card to … vendor instead of engaging in the competitive bids process for printing services in excess of $5,000, as state law …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… of public funds represents a fundamental breach of public trust,” D.A. Cacace said. “That breach is amplified when the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesNutritional Assistance – Federal Funding and New York
… their grocery budget and help them afford nutritious food. In January 2025 , nearly 3 million New Yorkers received $655.9 million … Source: OTDA Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) The Special Supplemental …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… today announced that five villages were designated in fiscal stress under his Fiscal Stress Monitoring System … year local governments and designated one village in “moderate fiscal stress” and four villages as “susceptible … The village of Coxsackie (Greene County) was classified in “moderate fiscal stress.” The four villages classified as …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesState Comptroller DiNapoli Releases Municipal Audits
… procedures prescribed by the city code. Town of Morris – Justice Court Operations (Otsego County) The justice … Fire District – Board Oversight and Financial Management (Jefferson County) The board did not provide adequate … and expenditures in the “town-wide” and “town-outside-village” general funds. Town-wide funds are used for the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… than in 2019. Still, the LIRR had 31% more delays from train car problems last year than in 2019, showing there are … because it comes at a time when LIRR needs good service to help convince riders to come back.” LIRR’s 65.2 million … also recommends developing an operating metric to measure how often trains are late for their connection with another …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityState Comptroller DiNapoli Releases Audits
… with state requirements in the RCM, including $479,500 in compensation to the executive and assistant executive …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … two purchases totaling $175,000 were not competitively bid as required. They also determined that out of 55 …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York on Stronger Financial Footing
… in the strongest fiscal position in years and was able to deposit $175 million in the Rainy Day Reserve Fund for the … large sums of money outside of the budget process, have once again appeared in this year’s budget. My concern … budget balance. When the Financial Plan is updated I hope there will be more definition on how that goal will be …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingUnified Court System Bulletin No. UCS-305
… taxes and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentOpinion 92-15
… injury and an earlier injury incurred outside of county service, the deputy is eligible for benefits under … When determining eligibility for section 207-c benefits, a county that has been a party to a workers' compensation … Compensation Law, and then under section 207-c, the county is liable under section 207-c for the difference …
https://www.osc.ny.gov/legal-opinions/opinion-92-15