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Federal Impact: Travel and Tourism to New York – Federal Funding and New York
… (481111), Nonscheduled Air Passenger Chartering (481211), Deep Sea Passenger Transportation (483112), Charter Bus … , FY23 – FY26 (FYTD) – December, accessed on March 3, 2026. 4 Based on the reported first intended address of the … December 2025 COR Summary & Analysis accessed on March 3, 2026. 6 U.S. Customs and Border Protection, Traveler and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-travel-and-tourism-new-yorkRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, … 2013 through June 30, 2015. Background The Rockland Board of Cooperative Educational Services (BOCES) is a public … Rockland County. BOCES is governed by a nine-member Board of Education elected by the boards of the component …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a … Town of Hanover Town Supervisor and Town Clerk Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with … of segregation of duties over the administration of leave time benefits. The Clerk-Treasurer was the only individual … accruals, and the payments made to them for unused leave time at separation from service, totaling $19,605. We found …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… gallons of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time, and it does not take periodic physical inventories for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … requests for proposals (RFPs), when procuring $596,763 in professional services from five vendors, and could not … can collect, record, prepare deposits and make adjustments in the system with minimal or no oversight. City and BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Sex Offender Registration (2014-MS-2)
… forms are completed and processed when an offender is incarcerated and later released from a Department’s …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Comptroller DiNapoli Releases School Audits
… District and the Starpoint Central School District . “In an era of limited resources and increased accountability, … contracts with payments totaling more than $119,000. In addition, there were no written agreements with three … The district has consistently overestimated appropriations in its adopted budgets. The district also maintained …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… in 2020, State Comptroller Thomas P. DiNapoli announced today. Collections totaled $1.5 billion, up $464 million from … in 2020 State Comptroller Thomas P DiNapoli announced today Collections totaled $15 billion up $464 million from …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were … nurses as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report … the Program BANY is an SED-approved, for-profit provider of preschool special education services to children with disabilities who are between three and five years of age. BANY is reimbursed for these services through rates …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualErie Community College – Board Oversight and Management of College Resources (2015M-212)
… but legally independent corporations, the ASC and the Foundation. However, the Board has provided little oversight … as if they were one. The President assumed the Board’s responsibility for establishing salaries and authorizing … a separate and distinct relationship with the ASC and the Foundation at all times to ensure all three entities operate …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving a Better Life … to ‘ThinkDIFFERENTLY' and developing this critical savings program that can help provide peace of mind when … DiNapoli's office also oversees New York's 529 College Savings Program. The legislation was sponsored by Senator …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… Local sales tax collections in New York state increased by 16.7% in May compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 167 in May compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayOpinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when … Whether in the proposed formation of a joint fire district containing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Contract and Payment Actions in January
… for state agencies and public authorities valued at $21 billion and approved more than 1.8 million payments worth … for 15,000 corporate and other refunds. $11 million for 21,000 property tax credits. Department of Civil Service … Network for New York. Department of Homeland Security $21.1 million to New York City for the Urban Area Security …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-january