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City of Glen Cove– Budget Review (B7-13-16)

… Purpose of Audit The purpose of our budget review was to determine whether the … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16

Newfield Central School District – Financial Condition (2013M-238)

… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238

City of Glen Cove – Budget Review (B7-14-16)

… that might not be realized. The general fund budget does not appropriately budget and recognize the financing of …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

City of Rome – Internal Controls Over Capital Projects (2012M-248)

… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December … The eight-member Common Council is the City’s legislative branch and comprises the elected Council President and seven …

https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248

Ordinary Disability – Article 14 Benefits

… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … the State Comptroller. Your application must be submitted while you are in active service. If you are no longer in …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-disability

Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program

… The audit covered the period from April 2019 through June 2024. About the Program HTFC, a component of Homes and … rental subsidies. According to HTFC’s data, in May 2024, HTFC paid subsidies totaling approximately $1.9 million … violation is issued. We found opportunities for HTFC to better ensure it receives all the information it should from …

https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-program

Opinion 99-1

… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in trust); (provision of death benefits to volunteer … award program for volunteer firefighters must be held in trust. (2) A service award program may provide death …

https://www.osc.ny.gov/legal-opinions/opinion-99-1

Long Island Workforce Housing Act (2015-MR-4)

… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 … implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4

Town of Fishkill – Fiscal Stress (2013M-188)

… of our audit was to review the Town’s financial condition for the period January 1, 2012, through March 31, 2013. … Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of … expenses, Town officials loaned moneys between multiple funds, resulting in $10.3 million of outstanding interfund …

https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188

Administration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6) 180-Day Response

To determine whether the New York City Industrial Development Agency has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed; and whether NYCIDA recaptured public benefits in accordance with the project ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6-response.pdf

City of Lackawanna – Garbage Collection Fees (2021M-206)

… oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code indicates the organizations were not eligible for such services. 14 of the 27 garbage fee exemptions …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

Oversight of the Title Insurance Industry (2017-S-10)

To determine if the Department of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s10.pdf

Business Partners

… the applicant, other interested parties and all business partners of the time and place of the hearing. Hearings are …

https://www.osc.ny.gov/retirement/business-partners

DiNapoli: Former Clerk Padded Her Pay With Town Funds

… from by the Comptroller’s office was launched. DiNapoli's audits and investigations have led to more than 130 arrests …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-funds

Block Institute School - Compliance With the Reimbursable Cost Manual (2018-S-69)

To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s69.pdf

Oversight of the Early Intervention Program’s State Fiscal Agent (2015-S-22)

To determine whether the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor compliance with contract deliver

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s22_0.pdf

Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)

… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … uses could include, but are not limited to, using surplus funds as a financing source, funding one-time expenditures or … necessary. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191

State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills

… million in estimated long-term costs for their active and closed landfills, according to a report released today by … stream has ended." In 2017, local governments outside of New York City reported spending a total of $917 million on … " Local Governments and the Municipal Solid Waste Landfill Business ," go to: …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfills