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State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0The Alcott School – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Alcott is reimbursed for preschool special education … $52,442 in personal service costs, which consisted of $49,874 in unsupported staff time, and $2,568 in employee … in other than personal service costs, which consisted of $1,889 in inadequately documented expenses, $1,252 in …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualSilver Creek Central School District – Financial Management (2022M-153)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Henderson Fire District – Financial Activities (2025M-67)
… Board of Commissioners (Board) adequately monitor financial activities and ensure the Treasurer maintained … audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. … The Board did not adequately monitor financial activities or ensure the Treasurer maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… billing purposes, grant award applications, and drawdowns of federal grant funds from the Department of Treasury. The Department of Treasury’s Bureau of the Fiscal Service established a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe … on the overpayment rate established by the Commissioner of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer to the Department of Taxation and Finance’s website for the most current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestCity of Olean – Budget Review (B1-14-1)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1City of Olean – Budget Review (B1-15-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … the accumulated deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. … Key Findings We estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Lisbon – Financial Condition (2012M-202)
… of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. … The Town’s 2011 operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted … January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. … The Company currently has two existing fire stations and is building a new fire station that is near completion. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… who are unable to obtain transportation on their own. In January 2011, the New York State Governor’s Office … of health care services. As part of this initiative, in January 2012, the Department began the process of removing … these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers directly for services …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… has repeatedly failed to conduct outreach it was hired for, according to an audit released today by New York State … the end of its contract extension, the population count is 2,178, an increase of 18 percent over 2013. Questionable … Backpack Lady' at the 34th St. Harold [sic] Sq NQR” and “’I’M OKAY F Train Unknown’ at 14th Street-6th Ave FLM.” While …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… In accordance with the Project Definition, the Project Costing Improvement Project (PCIP) establishes standard guidance for when a project is needed. The following table explains if a … In accordance with the Project Definition the Project Costing Improvement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededState Agencies Bulletin No. 1160
… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide … 21 Background Pending legislation, which will implement the agreement between New York State and NYSCOPBA (BU21) and provides for the payments described below for those employees covered by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andVillage of Horseheads – Collections (2023M-169)
… Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were deposited an average …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169IX.8 Federal Grant Refunds – IX. Federal Grants
… including audit disallowances, should be credited back to the appropriation/segregation (provided the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… New York State Comptroller Thomas P. DiNapoli announced that … with United States Attorney for the Eastern District of New York Breon Peace; Assistant Director-in-Charge Michael J. Driscoll, Federal Bureau of Investigation, New York Field Office (FBI); Inspector General Phyllis K. …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-scheme