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State Comptroller DiNapoli Releases State Audits
… and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance (Follow-Up) … report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability checks of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … special education services pay tuition to HCA using reimbursement rates set by SED. The State, in turn, … to the costs reported on HCA’s CFRs and to HCA’s tuition reimbursement rates, as warranted. Remind HCA officials of …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualWillsboro Fire Department – Financial Operations (2014M-206)
… in Essex County. The Department provides fire protection and other emergency services to Willsboro Fire District residents. The Department deposited $20,428 and disbursed $22,718 during 2013. Key Findings The … except for requiring the Department Treasurer to prepare and submit monthly reports to Department officials. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and the guidance provided in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… States Attorney Beth Drake announced that former Albany resident Joseph F. Grossmann, 68, pled guilty to Bank … the defendant’s health and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentWage Theft Investigations (Follow-Up)
… of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). Background Our … We determined that the Department has made substantial progress in addressing the issues identified in our initial … conduct mail/phone investigations for the New York City area, where the majority of these claims are filed. The …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… building project, it cannot be assured it obtained the best price. Furthermore the Company’s plan to repay the debt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… policy to provide guidance for employees involved in the billing and collection of solid waste and recycling … it was not comprehensive and the procedures included in the policy were not always adhered to. Authority officials … Routinely compare the amounts collected as recorded in the system and on manual receipts with the amounts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andOpinion 91-22
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority … departments or companies". Based on the quoted language in section 209-c, we have previously concluded that a fire … incorporate (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-22City of Yonkers – Budget Review (B21-6-8)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of … revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Akron Fire Department – Financial Activities (2014M-196)
… available for review to verify their eligibility for grant funds. … Determine whether Department controls were adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Maybrook – Financial Condition … balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds had operating … of fund balance during this period that was not needed to fund operations. The board has not adopted a fund balance …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Ogden – Financial Management and Justice Court (2014M-234)
… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June 5, 2014. … the Board can inform the Supervising Judge of the Judicial District, the Office of Court Administration, or the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Real Estate Portfolio
… properties, and whether it has disposed of real property on terms beneficial to the State. The audit covers the period January 1, 2010 through … inventory controls for its property and report annually on all property held. It also requires authorities to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioSecurity Over Critical Systems (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems … mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, … HRBRRD is responsible for adhering to provisions in the Department of Environmental Conservation or Federal …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followChild Care Assistance – Federal Funding and New York
… of about $12.9 billion in spending from April 2015 through March 2025. In SFY 2025, federal funding totaled more than $1.1 billion, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… by 7.1 percent in November compared to the same month last year, according to State Comptroller Thomas P. DiNapoli. … were down across the board, ranging from a decline of 3.6 percent in the Capital District to a drop of 10.9 percent … Tier. All but five counties saw declines, ranging from 0.6 percent in Wayne to 26.4 percent in Cayuga. New York City …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Years Ending 2021
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2021.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-stressed.pdfSteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23)
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23.pdf