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Audit of the Tuition Assistance Program at Stony Brook University
… Purpose To determine whether Stony Brook University complied with the Education Law and … Tuition Assistance Program (TAP) awards. Background Stony Brook University (Stony Brook) is a university within the State University of … To determine whether Stony Brook University complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Immediately upon receipt of an invoice for goods or services provided by a federal … state agencies should make every effort to make payment to the federal government promptly or contest the billing. If a notice of unpaid debt is received by a state agency, the notice will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesState Agencies Bulletin No. 2355
… the beginning of the pay period for the following check dates (Institution – 09/18/2025 & Administration – … (Administration) to ensure the Payroll files can be successfully processed in SFS. If the chartfield string is … the beginning of the pay period for the following check dates (Institution – 10/02/2025 & Administration – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The $34.3 billion gap is up … governments will be facing drastic reductions in federal aid that could force difficult decisions about state revenue …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Gloversville Housing Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins County … P DiNapoli today announced his office completed audits of the Gloversville Housing Authority Mechanicville Housing …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Comptroller DiNapoli Releases Audits
… DOH did not complete all license actions within its 1-year benchmark. For example, as of July 20, 2020, DOH had not … claims that were billed at a higher level of care than what was actually provided. By the end of the audit … 31, 2020. Other states already use this approach, and it is similar to how New York Medicaid currently pays Medicare …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsOpinion 98-24
… -- Disability Benefits (liability for when fire district accepts on-going services of firefighters of a bordering fire … which, pursuant to General Municipal Law, §209-i(1-a), accepts the services of a volunteer firefighter who is a … which, pursuant to General Municipal Law, §209-i(1-a), accepts the services of an individual who is a member of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Town of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102City of Little Falls – Budget Review (B25-3-9)
… be submitted to the State Comptroller no later than 30 days before the date scheduled for the Council’s vote on the … for garbage collection user fees, $177,000 for the sale of real property, $350,000 for ambulance charges, $60,000 for the sale of timber, $1.4 million for metered water sales, $1.6 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… of her actions,” DiNapoli said. “This case should be a warning to anyone contemplating a betrayal of the … County Court before Judge Edward T. McLoughlin. She is due back in court on June 17, 2022. Colucci used the town’s … money to shop online, order food deliveries, and make car loan payments. She served as Beekman tax collector for …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesOpinion 2004-6
… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a … Law §57.07(2) and, as consideration under the contract, permit the historical society to use the unneeded space in a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6City of Jamestown – Financial Condition (2016M-298)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. … not ensure that the Comptroller properly accounted for, health care expenditures. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298The Academy Charter School - Credit Card Expeditures (2019M-80)
Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/academy-charter-2019-80.pdfAudits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government …
https://www.osc.ny.gov/local-government/auditsDiNapoli: Job Creation Increases for IDA Projects
… recapturing financial assistance if project goals are not met. The new law, developed with support from the New York … jobs, which reflects an increase of 235,888 jobs over the life of these projects, at a median cost of $1,882 per job …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsTown of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is governed by an elected five-member Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Village of Leicester – Financial Management (2025M-7)
… (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period June 1, 2021 – January 16, 2025 … measure of a village’s financial condition is its level of fund balance, which represents the difference between … over time. Maintaining a reasonable amount of unrestricted fund balance within operating funds is an important financial …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced the guilty plea of Robert Wiesner, the former … dollar public works contract in Monroe County. Wiesner today entered a guilty plea before The Honorable Dennis M. … and unbiased,” said Attorney General Schneiderman. “Today’s plea is an important step toward restoring trust in …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-and-sentencing-robert-wiesner-bid-riggingState Comptroller DiNapoli Releases Municipal Audits
… the supervisor or New York State Agriculture and Markets. In addition, the board did not conduct or cause an annual … 2019 general ledger had several accounts misclassified. In addition the annual financial reports and tax cap forms … exceeded the cap and did not pass the required local law to override the cap. Town of East Hampton - Budget Review …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0