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Report on the State Fiscal Year 2016-17 Executive Budget, February 2016
This report provides information for use by legislators and other policy makers, advocates and the public in their evaluation of the Executive Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2016-17.pdfSales Tax Vendor Registration Practices
… ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the … 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from June 1, 2018 … than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a tax on sales …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its controls over transportation … estimates and reserves were reasonable and that fund balance was maintained in accordance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … were not always deposited within required timeframes and bank reconciliations were not always accurate. Baldwin Fire … or employee attended the conference or training. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… that could have led to potentially inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not … The board and town officials did not ensure that credit card purchases were supported and for proper purposes. As a …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program: Managed Care Payments to Unenrolled Providers (2021-S-6) 180-Day Response
To determine whether Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21s6-response.pdfGlens Falls Common School District – Financial Condition (2015M-66)
… percent of the 2014-15 budgeted appropriations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund balance. Key Recommendations Develop and adopt budgets that are structurally balanced and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66DiNapoli Releases Report on State Spending to Implement Raise the Age Law
… help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 million disbursed … by State Comptroller Thomas P. DiNapoli. RTA changed the age of criminal responsibility as an adult from 16- to … with adults or in state prisons. “Under the Raise the Age law, counties implement the law locally and are …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawImproper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followFreeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Milford Central School District – Financial Condition (2016M-87)
… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87DiNapoli Releases Rockland County Budget Review
… review. Rockland County – Budget Review The significant revenue and expenditure projections in the proposed budget … mortgage recording tax law. At the end of the 2014 fiscal year, the county’s outstanding deficit will be approximately … the outstanding deficit. For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… and Financial Crimes Bureau is led by Acting Bureau Chief Stephanie J. Swenton. The Attorney General’s … by Investigator Joel Cordone under the supervision of Deputy Chief Antoine Karam. The Investigations Bureau is led by …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fRome City School District – Financial Management (2015M-215)
… transparent and inform them of the District’s intent to increase reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Report on the State Fiscal Year 2011-12 Executive Budget, February 2011
The Executive Budget makes significant progress in addressing the State’s structural deficit.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2011-12.pdfState Comptroller DiNapoli Releases School District Audits
… could not explain how the finance committee participated in the budgeting process or identify what reports the … ECA and scholarship funds were not properly accounted for and appropriately used. A lack of adequate oversight, … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1177
… Year CAL Teachers All actions reported on the Job Action Request and Job Data pages, as well as all Location and … teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective 9/1/12. … is rehired. 21P to CAL The hiring agency must request a transfer on the Transfer Request page effective 9/1/12. Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 96-10
… among other things, the acquisition of a type, or specific item or items, of equipment. A resolution for the … reserve fund to finance the acquisition of a specific item or items of equipment must set forth the estimated cost … case of a capital reserve fund established for a specific item or items of equipment which have not been acquired, to …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Village of Suffern – Budget Review (B17-6-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Village of Suffern Budget Review B1768 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8