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DiNapoli: State's Fiscal Outlook Declines
… grew by $4 billion in SFY 2024-25, $5.3 billion in SFY 2025-26, and $6.3 billion in SFY 2026-27. The gaps are now … Medicaid enrollment does not decline at all by March 2025). End of Pandemic Federal Aid The federal American …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli Releases Upper Manhattan Economic Snapshot
… a shortage of affordable housing are challenges, according to an economic snapshot released today by New York State … economic issues across the five boroughs. “It’s exciting to see the gains that the Washington Heights and Inwood … have made so far,” said DiNapoli. “People are moving to these neighborhoods, new businesses are being created and …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… authority’s automated MWBE participation reporting system is correct; and Develop processes to correct data-entry …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… A Staten Island preschool special education provider, Gingerbread … to provide these programs to children throughout Staten Island and neighboring boroughs. During the 2012-13 school …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… the employees who were issued keys or employees who are in possession of particular keys, leaving the school … Provide guidance and support to campus officials in designing and implementing a system of internal controls … the largest student and faculty population of any campus in the state, officials there were not open and responsive to …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersState Comptroller DiNapoli Releases State Audits and Examinations
… audit issued in September 2014, examined whether the loans awarded by HPD under the Article 8-A Loan Program were … recipients were complying with the requirements of their loans with respect to correcting violations and making other …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… (SED) has agreed to update its Migrant Education Program and better monitor migrant student performance after an audit … the program did not meet several of its goals in 2012 and 2013. “The children of migrant workers face enormous challenges and obstacles in their educations, including poverty and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programBedford Central School District – Medicaid Reimbursement (2025M-43)
… the two-year audit period, District officials did not submit any claims for reimbursement and as a result, … totaling approximately $566,000. The Board did not adopt written policies for Medicaid billing and officials did not establish Medicaid reimbursement filing procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… [read complete report – pdf] Audit Objective Did Manhasset Union Free School District (District) officials … adequately supported and for valid District purposes, they did not always ensure that the disbursements were properly … adequately supported and for valid District purposes they did not always ensure that the disbursements were properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Opinion 2000-1
… of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … As a rule, a municipality may not provide legal counsel for a municipal officer or employee who is charged with a … superseded by Opn No. 85-22, supra , with respect to the power of a municipality to provide, prospectively, as …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured that Town officials did not have prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otselic-2021-36.pdfDiNapoli: LIRR On-Time Performance Falls Short
… or terminated, according to a report released today by New York State Comptroller Thomas P. DiNapoli. LIRR delays and … to reach 92.7 percent, it was still below the 94 percent target set by the LIRR. The LIRR lowered its on-time …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. We encourage the Board to make the CAP available for public review. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsChurchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Village of Herkimer – Payroll (2025M-37)
… 5-524. We reviewed the gross payments and time records for 15 employees 1 that were paid a total of $260,030 for six …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund expenditures were … by an average of $1.3 million (9 percent) per year, or a cumulative total of approximately $6.4 million. … fund balance ranged from 10 to 15 percent of the upcoming year’s budget, which was nearly $962,000 to $1.8 million over …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mTown of Spencer – Disbursements (2025M-35)
… a list of all claims that have been audited and approved for payment. Sixteen disbursements totaling $32,100 in which … disbursements totaling $28,100 lacked adequate detail for the Board to complete a thorough claims audit. For example, although the Highway Department received …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Opinion 96-8
… of toll collection regulations promulgated by the Thruway Authority, even if the case results in a default … cases in question involve violations of the New York State Thruway Authority's toll collection regulations pertaining to … Director Justice Court Fund 1 In People ex .rel. NYS Thruway v NYRAC , Yonkers City Court, April 26, 1995, …
https://www.osc.ny.gov/legal-opinions/opinion-96-8State Agencies Bulletin No. 807
… Exception Report This report identifies employees who did not receive an automatic Performance Advance. Fields on … Not Applied This report identifies all employees for whom the system determined there should be a change to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/807-april-2008-performance-advances-and-pre-shift-briefing-updates-employeesGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdf