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Town of Ashford – Water District (2015M-343)
… cost of District operations. Key Recommendations Develop and monitor a detailed project plan to ensure that the water … water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will sufficiently cover expenditures. …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Elmwood Village Charter School – Building Acquisition (2017M-237)
… officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the School’s … Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a … for real estate transactions to ensure the School’s best interest. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Ossining Union Free School District – Financial Management (2017M-176)
… The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 … fiscal years 2012-13 through 2016-17, which resulted in appropriated fund balance not being used. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Milan - Town Clerk/Tax Collector (2018M-257)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling … and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October 2024. About the Program DOH administers New York State’s Medicaid program. Medicaid members must be residents of New York to receive benefits. Individuals enroll in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingFederal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsXVI.4.B Tax Revenues – XVI. Financial Reporting
… income taxes and certain consumption and use taxes and fees, business taxes, and other taxes. The following points … report date but within the prescribed cut-off period for processing. Estimates of amounts to be received subsequent to the year-end processing cut-off will be made and recorded as of the report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, 28.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… The former highway superintendent for the Town of Erin in Chemung County … vouchers to make it appear that the items were bought for highway department use. The audit revealed that in some … The former highway superintendent for the Town of Erin in Chemung County …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… Thomas P. DiNapoli highlighting the urgent need to help the growing number of New Yorkers going hungry in the … the COVID-19 pandemic. The full op-ed is below: The need to combat hunger is clear and urgent The COVID-19 pandemic has halted vast areas of economic activity, led to skyrocketing unemployment, and pushed families to new …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityOpinion 2000-9
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … The governing board of the industrial development agency, in fixing the executive director's total compensation, … previously expressed the view that the word "compensation" in similar contexts generally connotes the total …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Unified Court System Bulletin No. UCS-248
… Service Employees Association (CSEA – BU 87), provides for a retroactive increase to the Senior Officer Series … Information All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … to the NYS Department of Taxation and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosSelected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital project management process that its employees … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli Announces Latest Fiscal Stress Scores
… 2017. In New York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… A new report by State Comptroller Thomas P. DiNapoli highlights the higher education sector’s importance to New York’s local economies and to the state’s overall … A new report by State Comptroller Thomas P DiNapoli highlights …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsState Comptroller DiNapoli Releases Audits
… and fire safety issues, such as exposed wiring and missing smoke detectors. Further, OTDA had not provided local Social …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0Town of Almond - Tax Collection (2019M-188)
… not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Unified Court System Bulletin No. UCS-107
… Purpose To explain OSC’s automatic processing of this payment and procedures for payments not automatically … Units S9 , SR , SY , DR and F8 Background Section 2 of Chapter 155 of the Laws of 2006 and a letter from the Chief … To explain OSCs automatic processing of this payment and procedures for payments not automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… mission to address the urgent threat of climate change and other pressing issues, but spending to support the … is leading major initiatives to attack climate change and has been entrusted with many new duties,” DiNapoli said. … raises the question of whether the agency has the staff and funding it needs to carry out its critically important …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growComptroller DiNapoli Releases Municipal Audits
… been issued. Town of Alexandria – Redwood Water and Sewer District Charges (Jefferson County) Town officials did not … applicable state law. Town of Alexandria – Water and Sewer District Financial Condition (Jefferson County) Town … Auditors determined that officials did not adopt a data classification, breach notification or online banking policy …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits