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Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013State Comptroller DiNapoli Statement on New York City Preliminary Budget
… reflect the continuation of a healthy short-term fiscal outlook. However, while projections of budget gaps in FY 2025 and FY 2026 have declined, the city has chosen not to reflect the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAdoption Subsidy Program (Follow-Up)
… deceased per various government records. We also found a subsidy paid to one household after the adopted person had … payments, OCFS has only been partially successful in setting up methods to track and avoid future overpayments to adoptive …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote checks to herself from the fire … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City … True North Rochester Preparatory Charter School West Campus Employee …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Purpose of Audit The purpose of our audit was to determine whether the District had … Franklin Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use … billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXII.6.L Replenishing an Advance Account – XII. Expenditures
… AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and … a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To … This section informs Business Units how to process vouchers to replenish a Business Units advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… following statement today on the MTA’s February Financial Plan: “The MTA’s February Financial Plan underlines the seriousness of the situation the … – face in dealing with upcoming fiscal challenges. The plan acknowledges that each of the next three years will be …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planDiNapoli: June Tax Receipts Down 17.3% From Last Year
… were down $1.5 billion or 17.3 percent from the previous year, according to the monthly state cash report released by … “measurement period” of May and June, as defined in this year’s enacted budget, State Operating Funds tax receipts … just under $13.5 billion, compared to $135.6 million a year earlier. The General Fund ended the month with a balance …
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
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… through February 11, 2016. Background The Honeoye Falls-Lima Central School District is located in the Towns of … Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169DiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Local sales tax collections in New York state increased by 12.6% statewide in August … maintain vigilance when it comes to their finances." New York City’s collections totaled almost $751 million, an … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… effectively managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that … Town assets and maintained complete, accurate and reliable inventory records. As a result, 47 Town assets totaling … improve their practices over disbursements and asset and inventory management. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementDelaware 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-2024mTown of Java – Tax Collection Remittance (P1-24-21)
… Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $922,000 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Objective Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured non-payroll disbursements … (disbursements) were supported and for appropriate School purposes, properly reviewed and approved. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… advances were spent. Despite the Board not adopting a credit card policy, nor authorizing credit card usage, the District issued five credit cards: … Review public notices for Commissioner elections prior to posting to ensure they are in compliance with Town Law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112