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West 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-116Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Fort Edward in Washington County. The District is governed by a Board of Education and has approximately 100 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67North Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … of Hempstead in Nassau County. The District is governed by an elected five-member Board of Education and operates … unexpended surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The New … students and 2,146 employees. The District is governed by an elected nine-member Board of Education. Operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Herkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harrisville Central School District – Claims Audit (2016M-215)
… controls over the District’s claims auditing function for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 … not have adequate supporting documentation were approved for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service (FFS) payments for certain services covered by mainstream managed care … and payment system (eMedNY), pays providers directly for services rendered to Medicaid recipients. Under the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careSelected Safety and Security Equipment at Subway Stations
… (MTA) New York City Transit (Transit) ensures that safety and security equipment, such as cameras and Help Point Intercoms, are … Electronic Maintenance Division (EMD) is responsible for maintaining and monitoring the equipment used to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) … students (77 percent) attending charter schools and other public or private schools. The district had no registration …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Local Sales Tax Collection Growth Highest Since 2013
… Local sales tax collection growth accelerated in 2017, according to a … 64 percent of those downstate. Meanwhile, the increase in county sales tax collections outside of New York City was 3.6 … impact rates of change, especially in smaller counties. Albany, Delaware, Hamilton and Washington counties all had …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-local-sales-tax-collection-growth-highest-2013State Comptroller DiNapoli Releases Municipal Audits
… allow city officials to adequately monitor the use of BID funds. The council did not enter into a written agreement … association or monitor how the association used BID funds, resulting in revenues of at least $3,915 that were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1976
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in … age 50 and over. These employees may defer up to $6,500 of age 50 catch-up contributions in addition to their regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaVertus Charter School – Information Technology Asset Management (2025M-9)
… Understanding the Program Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly … displays. These assets can make up a significant portion of a school’s IT asset inventory, both in value and number. … 2854 of the New York State Education Law, as amended by Chapter 56 of the Laws of 2014. Our methodology and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsState Agencies Bulletin No. 1333
To provide agency instructions for processing the 2014 Tool Allowance Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
To provide agency instructions for processing the 2013 Tool Allowance Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city … the Financial Plan of the City of New York Related Reports NYC Taxable Sales and Purchases: Resilient Amid Economic …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… with attendance at state parks 9.1% higher in 2023 than 2020. This is DiNapoli’s third report on the tourism … has grown in New York. There were 947 farms in 2022 earning over $55 million from agritourism. This was almost … Back to New York: An Analysis of Post-Pandemic Travel NYC Tourism Reports Tracking the Return: The Tourism Industry …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysFrequently Asked Questions – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsDiNapoli Announces State Contract and Payment Actions for November 2015
… $16.5 million in tribal compact payments to 33 county and city recipients. $6 million to McCann Erickson USA Inc. for … to the selection of applicants to develop and operate a casino. Office of General Services $2.1 million to PSI …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-announces-state-contract-and-payment-actions-november-2015