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Procurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… the American Recovery and Reinvestment Act (Recovery Act) funds efficiently and for authorized purposes, and whether the funds were properly monitored to prevent fraud, waste, and … fiscal distress. The Recovery Act requires entities to use funds for authorized purposes and to mitigate instances of …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal … focused primarily on expenses claimed on St. Mary’s CFR for the calendar year ended December 31, 2019 and certain expenses claimed on its CFRs for the 2 years ended December 31, 2018. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… in debt issuance is now planned through fiscal year 2026. This debt will quickly exceed the statutory cap, adding … new resources to ensure both an equitable recovery and a stronger long-term fiscal position. To do so, policymakers …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. SLCD is reimbursed for preschool special education … SLCD’s tuition reimbursement rates. Remind SLCD officials of the pertinent SED requirements that relate to the … SED’s requirements, and communicate with SED to obtain clarification as needed. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… terms. Background Riverbank State Park (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open … of indoor and outdoor athletic and cultural facilities. In March 2004, Parks entered into a 10-year contract with RRG … should include (but not be limited to): periodic site visits to the location of the contracted services; an …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … the rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… more taxes than needed to fund operations and exceeded the 4 percent statutory limit by 26 percentage points. In … Deer Park and Mount Hope in Orange County and the Towns of Forestburgh and Mamakating in Sullivan County. The elected nine-member Board is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fTown of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. The audit included … by a seven-member Board of Education, that is responsible for managing and controlling the District’s financial and … the District’s chief executive officer and is responsible for District administration. Results of Review Of the three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fRidge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fGates Fire District – Audit Follow-Up (2024M-10-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as … future operating and capital needs. The Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Ticonderoga Joint TownVillage Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of … credit rating. The City Comptroller (Comptroller) failed to file the required annual financial report (AFR) 1 with our … through 2019. The Council did not take sufficient action to acquire financial information. No audited financial …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… in reimbursable costs for its Special Education Itinerant Teacher Program (Program), and provided these services to 18 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… make sure the funding for those services is going out the door,” DiNapoli said. “This is especially disappointing … Programs Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… father’s death so he could continue to unlawfully collect pension payments of $7,542 and social security payments of … County morgue for more than a year so he could steal his pension and social security payments,” State Comptroller … to receiving his deceased father’s social security and pension payments for well over a year, following his death,” …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Completed the 2018 and 2019 books and records after we started the audit on January 7, 2020. Did not make deposits and maintain accounting records …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… of age. CUTE is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … on CUTE’s CFRs and to CUTE’s tuition reimbursement rates. Remind CUTE officials of the pertinent SED …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July … fiscal year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and … the Board did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-director