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Comptroller DiNapoli Releases State Audits
… found the authority did not meet its targeted performance level for customer satisfaction for 20 percent of its … Auditors also found two Transit supervisors were paid excessive and questionable overtime totaling $31,783 for … duties. In visits to work sites, auditors noted an excessive number of Transit employees present and receiving …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… the size of district operations this is a dangerously low level. Auditors also found that district officials did not …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsMaine-Endwell Central School District – Financial Condition (2013M-49)
… years, District officials have tried to maintain the same level of programs and services while keeping the tax levy as low as possible. However, they were able to do so only by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Medicaid – Federal Funding and New York
… and the states; in New York, counties and the City of New York also make contributions to the program. While the … sets some requirements for coverage and other aspects of the program, states have considerable flexibility to shape their programs, including eligibility and scope of service. The federal government’s contribution is based on …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidAs Racial Homeownership Disparities Persist, State's Mortgage Agency Increases Lending to Minority and Low-Income Borrowers
… stock across the state.” SONYMA is a New York State public benefit corporation created in 1970 to make home ownership …
https://www.osc.ny.gov/press/releases/2025/06/racial-homeownership-disparities-persist-states-mortgage-agency-increases-lending-minority-and-lowDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal stress under New York State Comptroller Thomas P. … districts in fiscal stress the prior year. The low number of districts with stress designations largely reflects recent … in recent years,” DiNapoli said. “While the number of districts has increased, it remains lower than before the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Croghan , Town of Dickinson , Johnstown Public … DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … of Sweden – Justice Court (Monroe County) The justices do not provide adequate oversight of court operations to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Fewer School Districts Overriding Tax Cap
… number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school … it becomes increasingly difficult to stay under the levy limit while also dealing with increased costs and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capComptroller DiNapoli Releases Municipal Audits
… officials have not developed procedures to address the level of unexpended surplus funds to be maintained. As a … surplus funds have increased to levels which are excessive in comparison with the town’s expenditures for …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Hammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Lead Contamination of State Armories (Follow-Up)
… system. The 2015 guidance issued a new acceptable level for surface lead dust. It required that all facilities … and if lead surface contamination above the acceptable level was confirmed, public rental of the armory must be … armories were tested for lead and were remediated where excessive levels were detected. The audit found that the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followLocal Government – 2021 Financial Condition Report
… Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New … restrictions eased, sales tax collections improved, with much of the State seeing stronger collections than before the …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOverpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Report 2013-S-57). Background The … medical care. For example, MCOs receive a “Supplemental Low Birth Weight Newborn Capitation Payment” (low birth weight kick payment) for each enrolled newborn …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Shelter Island Union Free School District –Financial Condition (2014M-132)
… The unemployment insurance reserve was funded at an excessive level that was ten times greater than the District’s average …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… of our audit was to review the District’s financial management practices for the period July 1, 2012 through May … … CanisteoGreenwood Central School District Financial Management 2016M362 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Controls Over Cash Advance Accounts
… totaled $115. Therefore, $6,000 appears to be an excessive authorization level for this account. Key Recommendations Issue stop …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the period … effective April 1, 2012, MCOs receive a “Supplemental Low Birth Weight Newborn Capitation Payment” (low birth weight kick payment) for each enrolled newborn …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… size of the District’s operations this is a dangerously low level. Approximately $5.3 million in workers’ compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… cost-effective solutions for its estimated $250 billion in infrastructure needs over the next 20 years, the state … infrastructure needs a lot of improvements - $250 billion in improvements over the next 20 years,” DiNapoli said. “The … to look at public-private partnerships based on experience in other states, but we have to ensure public assets are not …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressed