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New York City Airport Lease
… the MAR at $93.5 million. Subsequent to 2006, the MAR is reset every five years, to 10 percent of the average annual …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseOversight of Food Service Establishments
… decreased from 76 percent in 2014 to 64 percent in 2017. Designated health departments are not adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsDetermination of Residency for Tuition Purposes
… September 2019. About the Program The State University of New York (SUNY) is the largest comprehensive system of … and tuition charges. The Residency Policy also establishes proof of residency requirements. To be considered a State … resident and receive in-state tuition, a student must show proof of domicile – defined as a fixed, permanent home to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesCounty Medicaid Costs
… not have insurance on their own and who have incomes too high to qualify for Medicaid. Although the takeover provides … annual growth rates have reached double-digits, ranging as high as 16 percent. In comparison, total county general fund … cited in this summary differ from information cited by the NYS Department of Health (DOH), which reports net county …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… increased by 19.6% to $44.9 billion. While fourth quarter results have not yet been released, they are expected to show … levels in the current fiscal year. New York City’s Feb. 2022 financial plan assumes that the 2021 bonus pool for …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… run by the State Education Department (SED) to help New Yorkers with disabilities gain employment, transition to … have historically been higher than for the general population. The pandemic led to soaring unemployment rates in New York, which peaked in April 2020. For the one-year period …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortShareholders Send Exxon a Strong Message on Climate Change
… pensions for service prior to 1998 Running the national payroll for serving and retired clergy A copy of the latest …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … three of five recommendations and not implementing two. New York State Health Insurance Program: CVS Caremark – …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine whether the amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Fire District is a district corporation of the State, distinct and separate from the Town of Neversink, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Olean City School District – Financial Management (2016M-210)
… by approximately $1.1 million each year. The reserve plan not formally approved by the Board, did not include the … and formally adopt a comprehensive written policy or plan for establishing, funding and using reserve funds. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Town of Pulteney – Financial Condition (2021M-24)
… policies. Key Recommendations Adopt budgets based on accurate current data and historical trends. Establish …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Southern Cayuga Central School District – Financial Condition (2020M-77)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Albion Central School District – Financial Management (2021M-200)
… adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and District … adopt realistic budgets and did not properly manage fund balance and reserves. The Board and District officials: … needed and resulted in the accumulation of surplus fund balance in excess of the statutory limit by $17.3 million or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Fishers Fire District – Financial Condition (2021M-128)
… corrective action. Appendix B includes our comment on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Mount Morris Central School District – Financial Condition (2014M-328)
… Findings District officials have relied on the use of fund balance and reserves to close budget gaps, which has … to cover the amount not available in unrestricted fund balance. Key Recommendations Carefully review and amend … to avoid over-reliance on the appropriation of fund balance and reserves to balance future budgets. More closely …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Harpursville Central School District – Financial Management (2013M-261)
… surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims auditing function for the … 2012-13 relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims