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Elsmere Fire District – Capital Project (2022M-48)
… $559,354 before payment. Reviewed and approved all 10 change orders totaling $35,365. There were no recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48State Comptroller DiNapoli Releases Municipal & School Audits
… School District – Financial Management (Monroe County) From the 2017-18 through 2021-22 fiscal years, the approved … records for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses, the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… County) The board and district officials did not properly plan for the district’s long-term financial and capital needs which inhibited the board and officials from … the school could suffer a serious interruption to operations since its ability to communicate during a …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsIrvington Union Free School District – Fixed Assets (2022M-89)
… were in the District’s possession. These items included a desk, oven, stove, television and television studio …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Churchville-Chili Central School District – Procurement (2025M-18)
… using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for proposals, or … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … 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-18State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Ewen Fire District – Financial Management (Ulster County) The board and officials did not properly manage the district’s financial operations, including ensuring that …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsBrewster Central School District - Professional Services (2019M-235)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented his early-warning system in 2013. "Although the number of local governments designated … municipalities with fiscal years ending on Dec. 31, 2016. In New York, all counties and towns, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresHamburg Central School District - Continuing Education (2019M-11)
… Determine whether the District’s continuing education cash receipts are properly accounted for. Key Findings … policies and procedures regarding the continuing education cash receipts process. The District does not have assurance all continuing education cash receipts are properly accounted for due to internal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Resources – Contribution Stabilization Program
… due February 1, 2026 and February 1, 2027: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans Alternate Contribution Stabilization Program For questions, use our … for NYSLRS public employers who participate in the Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/resourcesLong Island Association for AIDS Care
… the reimbursement for employee health insurance (i.e., medical and dental expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by … LIAAC’s claims for payment totaling $120,293 for employee medical and dental expenses for the period February 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careVeterans Day Message from State Comptroller DiNapoli
… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliDiNapoli: Medicaid Redesign Presents Opportunities and Risks
… over the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two … federal funding associated with the Affordable Care Act (ACA) –to the ten-year rolling average of the medical … third, fourth and fifth years of the waiver. If New York does not achieve these and other performance milestones, the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksOpinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8CUNY Bulletin No. CU-445
… Agencies should refer to the CUNY RF Payment Authorization Form and the Summer Research Lag Payment Schedule for … CUNY RF Payment Authorization 2012 Summer Salary Awards Form prior to the submission of the payment. Any changes made after the initial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-445-2012-cuny-research-foundation-cuny-rf-grant-payments-summerAndes Joint Fire District – Financial Activities (2020M-158)
… complete report - pdf ] Audit Objective Determine whether the Andes Joint Fire District (District) officials … over cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish … adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… whether the Metropolitan Transportation Authority (MTA) has appropriate oversight and monitoring controls over … stations within New York City and whether the MTA has met its goal in assisting homeless clients to appropriate shelters off MTA property. The audit covers the period January 1, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkCreate Users and Assign Roles
… your State contracting entity). Contracts: searches for New York State contract transaction information. can view …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesState Agencies Bulletin No. 1479
… Retirement System (ERS) members is $15,608. Background In accordance with Chapter 18 of the Laws of 2012, … overtime earnings limit for the 2016 fiscal year in accordance with ERS publications to $15,608. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1479-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2016-employeesOtego-Unadilla Central School District – Information Technology (2021M-178)
Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/otego-unadilla-2021-178.pdf