Search
Dutchess County – Contract Monitoring (2023M-142)
… As a result: Various department officials responsible for monitoring and overseeing the contracts approved claims … approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without … and services rendered was sufficient. Expenditures for one contract exceeded the agreed-upon contract amount by …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… [ read complete report - pdf ] Audit Objective Determine whether Williamson Central … supported and for valid District purposes. Key Findings The Board did not ensure that non-payroll disbursements were … adequately supported and for valid District purposes. The claims auditor did not audit and approve claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Reporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdfAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including project approval and monitoring. An … including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… For example, the former Treasurer: Inaccurately recorded or did not record 13 receipts totaling $93,978 and 20 disbursements totaling $24,502. Inaccurately reported or did not report 16 receipts totaling $1,436 and eight … the current Treasurer did not prepare any records or reports for nine receipts totaling $26,324 or six …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Local Sales Tax Collections Increase by 2.2 Percent in the Second Quarter of 2024
Marks the Second Straight Quarter of Modest Growth.
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-second-quarter.pdfOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up) (2019-F-54)
To determine the extent to which the New York City Department of Homeless Services (DHS) implemented the recommendations in our initial audit report ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f54.pdfDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… year (SFY) 2025 to help counties implement the provisions of the “Raise the Age” (RTA) law enacted in 2017, with $658.8 … State Comptroller Thomas P. DiNapoli. RTA changed the age of criminal responsibility as an adult from 16- to … all new and ongoing costs associated with implementation of RTA. To qualify for reimbursement, counties must adhere to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… to earmark $15 million each in 2019-2020 and 2021-2022 to reduce or eliminate this Unmet Need. DiNapoli’s audit found …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… due to rising property values. The city anticipates $929 million in proceeds from the sale of taxi medallions …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedCity of Elmira - Financial Condition
The purpose of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017.
https://www.osc.ny.gov/files/local-government/audits/2017/pdf/elmira-city-2017-90.pdfFinancial Outlook for the Metropolitan Transportation Authority - November 2017
The MTA is the largest mass transit agency in the nation, providing services to nearly one-third of the nation’s mass transit commuters.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2018.pdfXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the state by an employee when the employee submits a check for repayment … Preparation: Refunds Owed to the State as a Result of a Due to State Employee Expense Report Balance An employee should submit a check to the agency for repayment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeRondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Astor Services for Children & Families - Compliance With the Reimbursable Cost Manual (2014-S-66)
We conducted an audit of the expenses submitted by Astor Services for Children & Families (Astor) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s66.pdfWest Genesee Central School District - Capital Assets (2023M-128)
… complete report – pdf] Audit Objective Determine whether West Genesee Central School District (District) officials … Determine whether West Genesee Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the United States to the sidelines of the global response to climate change. "The creation of a lower carbon future is … President Trumps decision to walk away from the Paris Agreement is a mistake is bad …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementConflicts of Interest of Municipal Officers and Employees Poster
Read Sections 800-809 of the NYS General Municpal Law
https://www.osc.ny.gov/files/local-government/publications/pdf/gmlposter.pdfCentral Square Central School District – Fund Balance (2022M-196)
… balance within the statutory limit and maintained reserve funds at reasonable levels. Key Findings District officials … balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced … been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199