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DiNapoli: Better Oversight Needed at Homeless Shelters
… York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersTown of Cohocton – Procurement (2025M-13)
… Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and good business practices? Audit Period … the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases School Audits
… without always obtaining or documenting price quotes. For nine purchases totaling $37,000, officials said they … claims auditor did not review the supporting documentation for all health insurance claims paid during the audit period … and in compliance with district requirements, except for one payment for $100 that should have been $300. Edinburg …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… – Financial Management (Cattaraugus County) The board's budgeting practices included annually appropriating fund … not properly manage fund balance and need to improve their budgeting practices. Although the board's fund balance policy … balances in several reserve funds. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-auditsOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Trumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s … Trumansburg Central School District School Lunch Operations 2015M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … As of Dec. 31, the Fund had 40.94% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterComptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … Auditors did not find any significant errors in how cash receipts and disbursements were recorded and … pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… The treasurer did not maintain accurate accounting records. The treasurer filed the required annual financial … council also did not adequately plan and monitor emergency medical services' financial operations. As a result, the city … authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … District – Financial Management (Westchester County) The school board and district officials did not adopt … funded at reasonable levels and within legal limits. The district’s fund balance over the past five years grew to …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1353
… of the processing of the taxable fringe benefit CLEFR for 2014. Legal Reference Pursuant to Internal Revenue Code … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not … of the processing of the taxable fringe benefit CLEFR for 2014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; and Centerville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Falconer Central School District – Financial Management (2016M-146)
… in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates … appropriations by an average of $2.5 million each year and appropriated fund balance to help finance operations that … The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued liability reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Stamford Central School District – Fund Balance Management (2022M-199)
… [read complete report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … related expenditures, during the last three fiscal years. For example, the retirement contributions for employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Comptroller DiNapoli Releases School Audits
… and two employees had eight time sheets that were missing. East Ramapo Central School District – Nonpublic … new students’ applications and no proof of birthdate for 15 students. Glens Falls Common School District – Cash … in 2016-17. In addition, district officials made excessive year-end budget transfers in 2016-17 and in 2017-18 without …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… properly manage network user accounts. Auditors examined all 31 enabled network user accounts on the district office …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Tax Cap Below Two Percent
… P. DiNapoli. This figure affects tax cap calculations for all counties, towns, fire districts, 44 cities and 11 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… state fiscal year 2014-15, in part, because of a flaw in how it calculated premiums, according to an audit released today by State Comptroller Thomas P. … was at risk of overpayment over the next three years due to the flaw. Additionally, DiNapoli’s auditors found DOH, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… to St. Francis Hospital of Poughkeepsie (St. Francis) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Horseheads Central School District – Financial Condition (2016M-138)
… the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, … fund balance and use the excess funds in a manner that benefits District residents. Use money in the debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138