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Access to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is effectively overseeing … special education in compliance with all applicable laws and regulations to promote timely access to services for … To determine if the State Education Department SED is effectively overseeing preschool …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesAm I Required to Have an Audit?
… of the local governments they audit, either members of private certified public accounting firms or organizationally … government auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Comptroller DiNapoli Releases Municipal Audits
… – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 … families within required timeframes, they overpaid three childcare providers a total of $7,104. The overpayments …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVested Retirement Benefit – Special 20- and 25-Year Plans
… payment to a beneficiary of your choosing after you die. Filing To receive your vested retirement benefit as soon …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have … five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement age. Your benefit will be based on your …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitTown of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … and reported collections accurately and remitted them in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152DiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… Sales tax revenue for local governments in New York state dropped 9.5 percent in the third quarter compared to the same period last year, … Sales tax revenue for local governments in New York state dropped 95 percent in the third quarter compared to the same period last year …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Opinion 88-71
… to pay his water bill pending the resolution of the dispute. You inform us that the unpaid water rents have not … inquire whether the city, in the context of settling this dispute, may waive the imposition of the penalties. Section … is not the sacrifice of a right, but the settlement of the dispute and the abandonment of the claim. The prevention of …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Comptroller DiNapoli Releases Audits
… a comprehensive audit program that includes conducting on-site audits of pharmacies, providing audit reports to … intentions and did not review and analyze usage data for charger placement or use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsCity of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials adequately safeguarded … granting, revoking, modifying and monitoring access rights to the City’s network and financial system. The Council has … recovery, disposal of electronic devices, data back up and password security management. The Council did not …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees in three … to us: All payments made directly to the member from workers’ compensation, with no salary paid by employer: Tier 1 — …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsGreenville Central School District – Information Technology (2016M-221)
… or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… funds were disbursed, officials generally did not follow up with businesses to ensure they complied with their agreements. We examined 19 … did not verify or confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringEast Islip Union Free School District - Financial Condition Management (2020M-24)
… million (141 percent) from 2015-16 through 2018-19, due to appropriations being overestimated by an average of $5.1 … years, the District reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, … unassigned fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementSaratoga County Probation Department – Restitution Payments (S9-20-12)
… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12State Comptroller DiNapoli Releases Audits
… in the initial audit report; however, additional action is needed. Department of Labor (Labor), Department of Taxation and Finance (Tax and … However, visits to certain client apartments identified what appeared to be ongoing conditions that could negatively …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases State Audits
… (2015-S-92) CUNY officials provided auditors with a list of 24 bank accounts at Medgar Evers. Fourteen accounts … certified students as eligible for state financial aid awards. Incorrect certifications include eight students who received awards but had not met the good academic standing …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsVestal Fire Department – Financial Activities (2014M-265)
Vestal Fire Department Financial Activities 2014M265
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394