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School Districts’ Energy Performance Contracts (2015-MR-1)
… with an energy service company (ESCO) for energy services in which energy services are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. … the life of the EPC. The five school districts included in this audit each had an EPC that was approved between …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Skaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … of the 2014-15 fiscal year. The District routinely relied on transactions that have not been recorded by the bank or in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Alden Central School District – Fuel Management (2024M-90)
… did not properly manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … not establish clear written guidance or provide adequate oversight of fuel management including: verifying the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90State Comptroller DiNapoli Releases School Audits
… School District – Separation Payments (Monroe County) The payroll clerk did not use a standard separation payment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2DiNapoli: Tax Cap Will Drop Below One Percent in 2016
… includes all counties, towns, fire districts, 44 cities and 10 villages. “Local government officials need to brace … levels, delivery of services, fund balance reductions, and deferral of capital and infrastructure projects. And if inflation trends …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Caton No. 1 Fire District – Financial Oversight (2013M-262)
… 2012. The Treasurer failed to prepare and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash … audit. Ensure that the Treasurer prepares and files the AUD in a timely manner. Ensure that all District claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Accidental Death Benefit – State Police Plan
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of your … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefitAccidental Death Benefit – Special 20- and 25-Year Plans
… not due to your own willful negligence, an accidental death benefit may be payable on your behalf, regardless of your … a specific meaning with NYSLRS disability and death benefits. We determine whether an incident is an …
https://www.osc.ny.gov/retirement/publications/1517/accidental-death-benefitDiNapoli Releases Municipal Audits
… the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) … However, the board underestimated revenues by an average of $3.08 million each year, for a cumulative total of more than $15.4 million. Village of Muttontown – Board …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… [pdf] , South Colonie [pdf] , and Utica [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts ensured … can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolState Comptroller DiNapoli Statement on New York City's November Budget Update
… on New York City’s November Financial Plan. “The release of the city’s November 2022 Financial Plan update raises … concerns about the city’s outyear budget gaps at a time of continued uncertainty. New sources of spending and revenue pressure highlight the missed …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateLong Island Workforce Housing Act (2015-MR-4)
… letter reports to the following local governments: Towns of Babylon [pdf] , Brookhaven [pdf] , Huntington [pdf] , … Islip [pdf] , and North Hempstead [pdf] , and the Villages of Farmingdale [pdf] , Hempstead [pdf] , and Mineola [pdf] . Purpose of Audit The purpose of our audit was to determine whether …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Forms and Resources – Reporting Elected and Appointed Officials
… official feels a previously submitted three-month ROA is still representative of the time he/she actually … for elected and appointed officials. Record of Activities (ROA) Template This template allows officials to easily log … and the number of hours worked. Record of Activities (ROA) Example This example shows one month of a …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Former Oakfield Fire Department treasurer Samantha Hilchey was … to pay $16,281 in restitution at her sentencing Monday in Oakfield Town Court. Hilchey created direct withdrawals from … in the audit. To read the audit, visit: http://osc.state.ny.us/localgov/audits/firedists/2015/oakfield.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftState Comptroller DiNapoli Releases State Audits
… and Minority- and Women-Owned Business Enterprises (MWBE) (2014-S-76) The Thruway has not accurately reported its MWBE utilization. For example, the authority consistently … of its eligible contract expenses, thereby overstating its MWBE utilization rate. Further, the Thruway did not make …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0XIII.4 Overview – XIII. Employee Expense Reimbursement
… mileage. The agency must maintain a copy of the completed form. Statement of State Corporate Travel Card Changes (AC …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Hempstead Local Development Corporation – Fund Balance … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be … the unrestricted fund balance grew to $2.4 million as of Dec. 31, 2020. Allowing $2.4 million to accumulate and sit …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2010
… Purpose: The purpose of this bulletin is to provide agencies instructions for … & Technical Services Unit BU05 Background: Pursuant to the side letter contained in the 2016-2021 Agreements between the … and the Civil Service Employees Association (CSEA) and a side letter contained in the 2019-2023 Agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021Medicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the period … effective April 1, 2012, MCOs receive a “Supplemental Low Birth Weight Newborn Capitation Payment” (low birth weight kick payment) for each enrolled newborn weighing …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… New York’s Industrial Development Agencies (IDAs) reported providing $751 million in net tax exemptions for local economic development efforts in 2017, up more than 5 percent from …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climb