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Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria … one school with approximately 400 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsWest Hempstead Union Free School District – Financial Condition (2016M-116)
… Nassau County. The District, which operates five schools with approximately 2,120 students, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116State Comptroller DiNapoli Releases City of Newburgh Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review … . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Fort Edward Union Free School District - Financial Condition (2019M-245)
… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Refunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer … file, NYSLRS’ Matrimonial Unit will determine whether the entire refund can be paid to the member or whether a …
https://www.osc.ny.gov/retirement/members/divorce/refundsOpinion 95-12
… -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL … Deposits and Investments (authority to deposit or invest with a State or federally chartered savings bank) GENERAL … development agency (IDA) may deposit or invest their funds with a State or federally chartered savings bank. General …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… share. More than four million City residents were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion … must meet income eligibility requirements. Pregnant women are eligible for full Medicaid benefits regardless of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycComptroller DiNapoli Releases Municipal Audits
… to the company. Town of Cortlandville – Improving Private Property (Cortland County) Town officials inappropriately … spent $22,600 to improve and maintain a Board member’s property with no lease agreement in place. The work performed … to improve private property. Town of Eden – Real Property Tax Exemptions (Erie County) Auditors reviewed 58 out of 765 …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … issues and properly reported water test results to the New York State Department of Health. Auditors, however, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… were included in the real property service software system with incorrect codes and/or inaccurate amounts. Additionally, … the view that the office of the clerk is incompatible with the supervisor’s bookkeeper position. Combining the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsXI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State Finance … for contracts entered into by State University of New York (SUNY), City University of New York (CUNY), SUNY state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsOpinion 88-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his municipality if he or she receives a direct or indirect pecuniary or material …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… the 10-year period. Participation rates were lowest for Black workers and decreased from 60.3% in 2014 to a low of … has become more diverse in the past decade. The share of white workers has declined from 75.8% in 2011 to 70.9% in … the nation, New York has greater shares of workers who are Black (16.3% to 12.5%), Asian (10.3% to 6.3%), and Hispanic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakCity of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Comptroller DiNapoli Releases School Audits
… the written quotes to ensure the school is receiving the best price for goods and services. For access to state and …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … 64 disbursements totaling $110,090 that were approved by the Board and found discrepancies with 31 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Greene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … Background GCIDA was established in 1972 and is governed by a Board which comprises six members who are appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-management