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Performance Incentive Program

… has had a Performance Incentive Program (Program) to reward its employees for meeting performance goals. A series …

https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-program

DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded

… and the Series 2015C Tax-Exempt Refunding Bonds are rated AA+ Standard & Poor’s Ratings Services, Aa1 by Moody’s Investors Service Inc., AA+ by Fitch Inc. and AA+ by Kroll Bond Rating Agency. …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awarded

State Comptroller DiNapoli Releases Municipal & School Audits

… were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the … provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either … the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

Challenging a Determination – State Police Plan

… on the top right of your page, then follow the prompts. By email: Email the Hearing Administration … hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can …

https://www.osc.ny.gov/retirement/publications/1518/challenging-determination

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, complete and supported financial records and reports, the Town Board’s (Board) and Town …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Merrick Union Free School District – Financial Management (2024M-64)

… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Overestimated appropriations by an annual average of $1.7 million (3.3 percent) and, as a result,  Consistently appropriated an average of $1.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Port Ewen Fire District – Financial Management (2024M-157)

… report – pdf] Audit Objective  Determine whether the Port Ewen Fire District’s (District) Board of Fire … Determine whether the Port Ewen Fire Districts District Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… report – pdf]  Audit Objective  Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings  Of the 1,022 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… [read complete report – pdf] Audit Objective  Determine whether Village of … Additionally, the Department of Public Works (DPW) Director and Deputy Director did not approve overtime hours … Village’s employee handbook.  Recommendations  The audit report includes six recommendations which, if implemented, …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Village of Mexico – Financial Management (2023M-170)

… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund … an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and $1.1 million, or between 109 and 124 percent of the ensuing …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Brentwood Union Free School District – Information Technology (2023M-83)

… [read complete report – pdf] Audit Objective Determine whether the Brentwood Union Free … audit school brentwood …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if it had …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

DiNapoli: School District Tax Levy Cap at 2%

… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Wayne County Probation Department – Restitution Payments (S9-20-6)

… complete report - pdf ] Audit Objective Determine whether the Wayne County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… [read complete report – pdf] Audit Objective Determine whether Starpoint … Limit student information and financial application access rights and permissions based on a user’s job … user accounts when they are not needed. Limit access rights and permissions to user’s job responsibilities. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Travel Advisory No. 17

… , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling $321,554 are not properly … ECA clubs. Ensure that each club maintained a separate set of records from those of the central treasurers. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

State Comptroller DiNapoli Releases School District Audits

… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and … policy and procedures for 65 percent of the $263,023 in purchases reviewed. The claims auditor did not properly …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits