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State Comptroller DiNapoli Statement on New York City Preliminary Budget
… based on year-to-date tax collections. In combination with another Program to Eliminate the Gap savings initiative, … not to reflect the anticipated recurring costs associated with asylum seekers, which remains one of a number risks the city will have to grapple with. The city must lay out these and other risks …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… the authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan acknowledges that each of the next three years will be balanced with the use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planXII.6.L Replenishing an Advance Account – XII. Expenditures
… ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use … Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. Refer to Section 5 - Agency … For example, if the Business Unit purchased stamps with funds from an advance account, the Business Unit should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountDiNapoli: June Tax Receipts Down 17.3% From Last Year
… receipts were $475 million below DOB’s latest projections, with shortfalls in personal income, consumption and business … June was $6.3 billion below Financial Plan projections, with Local Assistance disbursements representing $5.7 billion … million a year earlier. The General Fund ended the month with a balance of $6.9 billion, $5.1 billion higher than the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearA Statement from Comptroller DiNapoli on the Murder of George Floyd
… education, business, all across the economy—starts with a change in attitude. Dr. Martin Luther King, Jr. spoke … it is my hope and expectation that we will bring with us an elevated level of compassion and understanding for … raw right now. But it is critical that we treat each other with civility and respect, understanding we all have …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… to the lesser of the rate of inflation or 2 percent with certain exceptions, including a provision that allows school districts to override the cap with 60 percent voter approval of their budget. Last year, … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… renewed non-competitive and limited-competition contracts with vendors. We also determined if ACS sufficiently … performance. Officials renewed or extended contracts with some vendors that had poor performance. In fact, 12 … We also found that ACS officials did not always comply with the Procurement Rules and document their justification …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followAdoption Subsidy Program (Follow-Up)
… to adoptive parents were supported and in compliance with governing regulations. The Office of Children and Family … found that payments were supported and were in compliance with governing regulations when children were placed in the … for the overpayments identified in our prior report. With regard to future subsidy payments, OCFS has only been …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followPersonal Income Tax Refunds
… for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We … income 7,465 $24,766,106 Tax preparer submitted returns with refundable credits based on incorrect information 1,314 … data to prevent unwarranted credits. Continue working with our Office to identify and implement other opportunities …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… (Department), or in a business school registered with the Department, that closes before their education is … and registered business schools to ensure compliance with applicable provisions of the Law and the Commissioner of … financial position for the years then ended, in accordance with accounting principles generally accepted in the United …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Collection of Lease and Permit Revenues
… to January 2012, the Department referred only two permits, with a total outstanding of $61,530. We identified 61 permits with a total outstanding of $1.2 million that should have … that period. Key Recommendations Provide the regions with detailed permit billing information and guidance on …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesReporting of Billboard Income (Follow-Up)
… not doing enough to identify and follow up on properties with billboards. Finance had not routinely obtained and reviewed a Department of Buildings list of properties with billboards. We obtained such a listing showing 871 properties with billboards and noted that for 717 (82.3 percent), no …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followVillage of Horseheads – Collections (2023M-169)
… manner. Officials did not reconcile departmental records with Village records, utilize records that could verify … collection. The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to … and supporting records. Village officials generally agreed with our findings and indicated they have initiated, or plan …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $9,769 for vehicle parts that were not compatible with any Town vehicles or equipment and 12 questionable … for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and utility-task vehicles, none … and asset and inventory management. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… was able to make purchases, prepare checks, sign checks with a Board of Trustees (Board) member’s stamp, and modify … go undetected. School officials did not ensure compliance with the written disbursement policies. Also, the established … disbursements process. School officials disagreed with certain aspects of our findings but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… reserve and maintained an unemployment insurance reserve with a reported balance of $267,320 that could fund 22 … budgets and reduce both surplus fund balance to comply with the statutory limit and overfunded reserves in a manner … that benefits taxpayers. District officials disagreed with certain aspects of our findings but indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The District’s … prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and officers are … receive raises are documented in the Board minutes along with the amounts of the raises. Update the travel policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Town of Java – Tax Collection Remittance (P1-24-21)
… instructions, the Tax Collector did not comply with Town Law, which required monthly payments to the County. … payments to the Supervisor and Treasurer did not comply with Town Law. Although the Board’s meeting minutes indicate … separate responses to our audit. Both generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… in and the Superintendent was unable to provide examiners with records documenting employees had received prior … worked. Key Recommendations Adopt accurate budgets with reasonable estimates of revenue, expenditures and fund … regarding how hours worked are to be recorded consistent with CBA provisions. Confirm that overtime is adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove– Budget Review (B7-13-16)
… The City continues to finance operating expenditures with debt when it should be funding such expenditures with operating revenues. The practice of supporting operating expenditures with unrealistic revenue estimates and one-shot revenues is …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16