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City of Lockport -- Budget Review (B7-1-14)
… review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14DiNapoli: Farms Generated $5.7 Billion for New York Economy
… make sure that agriculture can thrive in the Empire State for generations to come.” The state boasted more than 33,400 … more than 55,000 workers in 2017, according to the latest available data from the U.S. Department of … sourced food. For more details on agriculture in New York, visit the report at: …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyComptroller DiNapoli Releases Municipal Audits
… and sewer funds maintained excessive unrestricted fund balance levels, as a result of unrealistic budgets. Auditors … developed multiyear financial or capital plans or a fund balance policy. In addition, the board did not audit the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Clerk Pocketed Thousands in Fines
… Norfolk justice court clerk misappropriated nearly $10,000 in court fees paid by defendants. “Ms. Dillon was entrusted … thousands of those dollars and falsifying records in a vain attempt to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff bring this individual to justice. We will …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesComptroller DiNapoli Releases School Audits
… District Harpursville Central School District Roosevelt Childrens Academy Charter School and South Colonie Central …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… loans were not properly enforced. Town of Saranac – Cash Management (Clinton County) The board did not develop …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… which caused fuel usage to be under-recorded. The senior center director did not record all receipts or remit …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… portfolio options that parents can choose from based on risk tolerance and the age of their child. These options, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planDefinitions – Contribution Stabilization Program
… the actuarial assumptions recommended in the Annual Report to the Comptroller on Actuarial Assumptions. The present value of benefits is then compared to the value of the Common Retirement Fund’s assets. The … rate over all retirement plans in each system for a given fiscal year. It is calculated by dividing the total …
https://www.osc.ny.gov/retirement/employers/csp/definitionsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… the worst impacts of climate change. "Climate change is one of the greatest risks facing the global economy, and many … cleaner economy. "By ignoring both the problem and its solutions, the Administration will make it much more … economy. In 2016, the Comptroller engaged with seven major energy companies in the Fund's portfolio asking them to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Tuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … for State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkPension Contribution Rates to Decrease for Fiscal Year 2015-16
… by about nine percent from 20.1 percent of payroll to 18.2 percent of payroll. The average contribution rate for … decrease by about 11 percent from 27.6 percent of payroll to 24.7 percent of payroll. “The state pension fund’s solid … is well-funded, is steadily recovering and will continue to meet its obligation to our more than one million …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16Tuition Assistance Program – Metropolitan Learning Institute
… is a licensed private career school headquartered in Rego Park with additional instruction sites in Jackson Heights, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteState Agencies Bulletin No. 2380
… who participated in the Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who participated in the Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Comptroller DiNapoli Releases Municipal Audits
… did not submit its tax levy limit calculations for 2015 or the three prior years. Auditors calculated the levy limit … to properly oversee operating and grant activities or to develop realistic or structurally balanced budgets. As a result, the district …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) higher than the … in 2024, the state’s tax collections outpaced forecasts for the year,” DiNapoli said. “However, policy decisions at …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25College of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … academic years ended June 30, 2010, the school certified 4,686 TAP awards totaling $7.3 million that were paid on to … Higher Education Services Corporation:SUNY FIT (2010-T-4) Higher Education Services Corporation: The New School …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programAnnual Assessment of Market Orders for 2012, 2013, and 2014
… was to determine whether the Department of Agriculture and Markets (Department) has adequate procedures in place to … to its administration of Article 25 of the Agriculture and Markets Law. We performed our audit pursuant to … period July 1, 2011 through June 30, 2014 for the Apple and Sour Cherry Market Orders and the period April 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Medicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… health care needs. In general, the Medicaid program pays medical providers through either the fee-for-service … plan method. Under the feefor- service method, Medicaid pays providers directly for Medicaid-eligible services … recipients. Under the managed care plan method, Medicaid pays managed care organizations (MCOs) a monthly premium for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-care