Search
Capital Program Revenue and Expenses
… amount of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA … to NYRA for enhanced purses, operational support, and capital expenses. In 2012, a temporary, Statecontrolled … $129 million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… cards, make retail purchases, and to pay for online video games. Haven’s predecessor at the hose company was convicted …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kState Comptroller DiNapoli Releases Municipal & School Audits
… in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… about 75 percent of this contract. The bulk of the funds pay for Single Room Occupancy housing at the Prince George … DOHMH for the entire $203,000 annual salary paid to its Associate Executive Director under the category of Agency …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionState Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Brookhaven-Comsewogue Union Free School District – Extra-Classroom Activity (ECA) … totaling $12,635 were deposited timely. East Moriches Union Free School District – Financial Condition Management … did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and capital plans or the following policies in fund balance, reserve and budgeting. As of December 31, 2020, the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Wrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… [read complete report – pdf] Audit Objective Did the Wrights Corners Fire Company, Inc. (Company) Treasurer … Period January 1, 2024 – January 9, 2026 Understanding the Audit Area A fire company’s treasurer should maintain … oversight by a fire company board and membership, and the protection of public funds. The Company’s budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andAnnual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… is a victory for the many shareholders who are concerned about racial inequity in corporate America. Companies like … need to show they are doing more than just talking the talk when it comes to taking a stand against systemic racism. …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditDiNapoli Releases City of Troy Budget Review
… budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s … of weakening financial position and must be monitored to ensure the declining trends are reversed. In addition, the … budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… NYF_AGY_PC_PROJECT_GUIDE Project Activity Guide Provides a user access to the basic elements needed to create and … access to the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship … contracts. This user will be able to create a project in an ‘Open’ status allowing configuration of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesDiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… David Decker, former director of the Lake George Watershed Coalition, was convicted today in … state grant funds meant to improve the area surrounding Lake George, according to New York State Comptroller Thomas … David Decker former director of the Lake George Watershed Coalition was convicted in Warren …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeContract Advisory No. 27
… bank accounts, thus eliminating the delay of check clearance policies and traditional mail lead time. Some …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsPine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Kent Fire District No. 1 - Financial Operations (2019M-37)
… Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required permissive … realistic estimates of appropriations. Ensure transfers to reserves are included in the budget and that reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Hadley-Luzerne Central School District - Financial Management (2018M-103)
… and developing long-term financial plans for reserve funds. Key Findings The Board overestimated appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Elba Central School District - Financial Management (2018M-96)
Elba Central School District Financial Management 2018M96
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96