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State Comptroller DiNapoli Releases Audits
… Programs (Follow-Up) (2019-F-11) An initial report, issued in December 2017, identified systemic issues with the quality … on to administer the state’s weights and measures program. In a follow-up, auditors found the department made … significant progress addressing the problems identified in the initial audit. Of the four prior audit …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… found that food safety inspectors are identifying hundreds of establishments with serious violations, including food … food that has been handled by sick workers. However, many of these food-serving establishments faced no enforcement … could be a recipe for disaster.” The state Department of Health (DOH) is responsible for overseeing New York’s more …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyState Comptroller DiNapoli Releases School Audits
… District and the Whitney Point Central School District . “In an era of limited resources and increased accountability, … funds were about 11 percent of the appropriations in the 2015-16 budget. The district also maintained five … unit employees that worked 100 overtime hours or more in the fiscal year ending June 30, 2016. Auditors found no …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 88-59
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … 5-508(4), 5-520(3),(4): The salary appropriated for an acting village justice cannot be paid to the village …
https://www.osc.ny.gov/legal-opinions/opinion-88-59NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… (NYSLRS) today announced employer contribution rates for the State Fiscal Year 2021-22 will increase from 14.6 percent to 16.2 percent of payroll for the Employees’ Retirement System (ERS) and from 24.4 percent to 28.3 percent of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22State Comptroller DiNapoli Releases Municipal Audits
… former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not deposit five cash receipts totaling $22,464 intact, which could indicate cash was diverted. He … or perform annual audits. Auditors determined code enforcement officers did not accurately record …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract and Payment Actions for April 2014
… Approved a $9.7 million contract with ALAC Contracting Corp. for bridge rehabilitation at Patchogue Road over the … agreement with the New York State Urban Development Corp. to operate and maintain the Buffalo Harbor State Park. … of Temporary and Disability Assistance grant to Círculo De La Hispanidad. Major Payments Approved Tax Refunds Approved …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… from shareholders, State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), … or against a candidate, or to influence the public for an election or referendum. They also asked the companies to … and similar organizations that financially support candidates and political causes that may not align with a …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy … that were not based on prior-year results of operations. In addition, transparency was impaired because the town’s … accurately, transactions were not always recorded in a timely manner. The clerk-treasurer also did not provide …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… and two have been partially implemented. New York State Health Insurance Program – CVS Caremark: Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program (2024-S-4) CaremarkPCS Health, … million in reimbursable costs for the SED preschool cost-based programs. Auditors identified $91,887 in reported costs …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were … for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialCandor Fire District – Controls Over Financial Activities (2014M-268)
… separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget for 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Nanuet Union Free School District – Payroll (2015M-287)
… our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. Background … The Nanuet Union Free School District is located in the Town of Clarkstown in Rockland County. The District is … with approximately 2,280 students. Budgeted appropriations for the 2014–15 fiscal year were $66,490,022. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Iroquois Central School District – Financial Condition (2014M-22)
… Background The Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22The Academy Charter School – Board Oversight (2014M-295)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts … 2012 through May 31, 2014. Background The Academy Charter School is a public school located in the Town of Hempstead in Nassau County that … The Academy Charter School Board Oversight 2014M295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Rondout Valley Central School District – Financial Management (2015M-296)
… The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates five schools … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. … The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison … school with about 230 students. Budgeted appropriations for the 2013-14 fiscal year are $5.9 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48