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PayServ

… of Contract Worksheet - Institution Anniversary Date Calculator NS to Grade Adjusted Anniversary Date Calculator Teacher Days Worked Calculator ORP Breaks Calculator Security Longevity …

https://www.osc.ny.gov/state-agencies/payroll/job-aids/payserv

Patchogue-Medford Union Free School District – Budget Review (B7-14-2)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2

Greene County – Court and Trust Funds (2014M-294)

… account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials … are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Patchogue-Medford Union Free School District – Budget Review (B7-15-1)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1

Village of Gowanda - Sewer Financial Operations (2019M-199)

… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net operating deficits in the sewer fund totaling … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

City of Olean – Budget Review (B1-14-1)

… and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

DiNapoli Statement on Sentencing of Special Education Provider

… District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will … for students with special needs are spent as intended and not used to line the pockets of unscrupulous …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider

Town of Windsor – Financial Management (2025M-24)

… Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan.  Key Findings  The … with a breakdown by fund to assist officials in preparing and approving the final budget and providing transparency to the taxpayers and residents. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24

Town of Putnam – Accounting Records and Reports (2022M-188)

… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner .  Without … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. Entered into a project management agreement that did not clearly define …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

Village of Endicott – Budget Review (B4-13-8)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … funds’ tentative budgets are not balanced and include a deficit of more than $203,000 and $220,000, respectively, …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

East Moriches Union Free School District – Budget Review (B7-14-3)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The East Moriches Union Free School District, located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Chenango Valley Central School District – Budget Review (B4-14-8)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)

… Background On April 28, 2014, the Department made a $16,250.00 advance payment to the LDC. On June 9, 2014, the … the LDC needed to demonstrate that the entire $65,000.00 in expenses was incurred during the contract period for work … Findings The LDC was able to substantiate only $4,284.09 in expenses under the contract. As a result, we rejected a …

https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc

East Moriches Union Free School District – Budget Review (B7-13-3)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The East Moriches Union Free School District, located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

State Comptroller DiNapoli Releases Municipal & School Audits

… were issued. Rochester Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … documented the results to help provide assurance that one professional service contract totaling approximately $382,000 …

https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … district officials did not meet all the requirements of state law and must improve controls over online banking to … New York State Comptroller Thomas P DiNapoli today announced the …

https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0

Medicaid Program – Maximizing Drug Rebates for Health and Recovery Plans

… and Recovery Plans. The audit covered the period October 1, 2015 through December 31, 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to … began requesting rebates from drug manufacturers. On a quarterly basis, the Department of Health (Department) …

https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plans