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Real Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4City of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … and the budget request underestimated pension costs by approximately $460,000. The City continues to rely on fund …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXI-A.4 Procurement Card Use – XI-A. Purchasing
… with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … of this Guide. Process and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the … on a requisition, which will be carried forward to the PO. Online agencies are required to reconcile credit card charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… estimates throughout the year because the Supervisor does not maintain accounting records in a timely manner. As …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… “While most taxpayers are honest, there are some filers and preparers looking to cheat their fellow New Yorkers by … to. My office is stopping those suspicious refunds and ensuring that only legitimate refunds are paid.” … work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterBeacon City School District – Claims Auditing (2016M-20)
… through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the internal … 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLong Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… budget released today increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for students, seniors, … supports and rental assistance. “New York City needs to face the current fiscal reality: uncertainty in the economy, …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services. This was 172 … and certain fees were not properly annualized as specified in the agreements. In addition, LCIDA paid a fee for one …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for allegedly … read the two audit reports, visit: http://www.osc.state.ny.us/audits/allaudits/093013/12s11.pdf and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudJune 2002: GASB Statement 34
… through filing of the Annual Update Document (AUD), and school districts by filing the ST3. Both of these forms are …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… Supplies (Follow-Up) (2016-F-29) An initial audit issued in January 2015 determined that New York City School-Based … For example, 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained shortage of 2,712 hypodermic needles. In a follow-up, auditors found DOH has made progress in …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of court operations to ensure moneys are accounted for accurately. Additionally, an annual audit of the justices’ books and records was not performed for 2014. Town of Elizabethtown – Supervisor’s Records and …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0