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Westport Central School District – Internal Controls Over Payroll (2014M-013)

… the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, … for the 2012-13 fiscal year were $5.3 million, and payroll and associated employee benefit costs totaled … Key Finding We found that the District’s controls over payroll were appropriately designed and operating effectively …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013

Duanesburg Central School District – Separation Payments (2014M-67)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of … School District is located in the Towns of Duanesburg and Princetown in Schenectady County, the Towns of Charleston …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67

Southold Union Free School District - Leave Accruals (2018M-113)

… Audit Objective Determine whether the Southold Union Free School District (District) officials … Southold Union Free School District Leave Accruals 2018M113 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113

DiNapoli: Fiscal Stress Remains Low Among Villages

… State Comptroller Thomas P. DiNapoli's Fiscal Stress … System has identified 10 villages and two cities in New York in some level of fiscal stress in 2017. The system … "Our indicators show fiscal stress is relatively low among New York's villages," said DiNapoli. "I continue to encourage …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villages

United Community Services, Inc. – Compliance With the Reimbursable Cost Manual

… costs reported on United’s CFRs and to United’s tuition reimbursement rates. Work with United officials to help …

https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manual

Kids-Centric, Inc. – Compliance With the Reimbursable Cost Manual

… adjustments to Kids-Centric’s CFRs and to Kids-Centric’s reimbursement rates. Work with Kids-Centric officials to help …

https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manual

Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members

… the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Civil Service … Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligible

Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)

… About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-follow

Licensing and Monitoring of Proprietary Schools (Follow-Up)

… included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). … such as business, computer/information technology, and English as a second language. The New York State … overseeing these proprietary schools, including licensing and monitoring to ensure that their overall educational …

https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-follow

Bank Street College of Education – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were … the fiscal year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit … To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manual

Churchville-Chili Central School District – Procurement (2025M-18)

… We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that … in additional pay with no evidence of approval. Town of Lincoln – Town Clerk (Madison County) The former clerk did …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0

DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007

… 15-year period. Local government workforce levels were most impacted by two key events during this time – the Great … “But local governments were hard hit by two major events, most recently the pandemic, that have taken their toll on … period of overall economic decline. As full-time workforce numbers were starting to rebound, the onset of the COVID-19 …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007

Real Property Tax Cap Information - Glossary

… government operations. These taxes are included under the tax cap. Fees based on use of goods and services (such as … from a public project. These taxes are included under the tax cap. Fees based on use of goods and services (such as … Real Property Tax Cap Information Glossary …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary

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