Search
Comptroller DiNapoli Releases State Audits
… help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Value $192 Billion
… today announced that the New York State Common Retirement Fund (Fund) earned an estimated 11.42 percent return on investments … in the state fiscal year that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns … today announced that the New York State Common Retirement Fund earned an estimated 1142 percent return on investments …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… ID at a check cashing location. “Ms. Dixon attempted to scam the pension system by allegedly pretending to be her …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… service costs, which consisted of $41,298 in health insurance costs for salaried employees that were not proportionate to the health insurance costs for hourly employees, $11,917 in compensation … costs, which consisted of $7,687 in unsupported credit card expenses and $429 in ineligible expenses related to the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its … calculated, adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … To determine whether the costs reported by the Mill Neck …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were properly … December 31, 2013. In addition, we expanded our audit work to review certain costs that Arc Orange reported on its CFR …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualReview of the American Academy of Pediatrics
… was to determine whether payments made to American Academy of Pediatrics, District II (AAP) for various … was to determine whether payments made to American Academy of Pediatrics District II AAP for various …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsCity of Olean – Budget Review (B18-1-1)
… water and sewer funds to the capital projects fund is properly accounted for and used in accordance with Council … in comparison with the debt schedule to ensure all debt is accurately reflected. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsOpinion 90-37
… in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- … Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This section does not require either … a public hearing or public sale for the sale of unneeded village real property. A village may not accept the lower of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the … from the entity or from other rights and obligations. For intangible right-to-use lease and subscription-based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureRockland County – Budget Review (B6-13-22)
… if the budget is not adjusted. Issuing serial bonds to cover the costs of tax certiorari claims and operating … appropriations in the budget that will be sufficient to cover estimated uncollected property taxes in 2014. If …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, … Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
… January 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises four Council members and the Town Supervisor. The Town collected approximately $16,800 in … Town of Conesus Justice Court 2013M140 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Opinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may designate a bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the … tuition refund. Students in such schools are also eligible to have their student loans repaid by the Department. Chapter … Fund, now titled the Tuition Reimbursement Account (TRA), to protect the financial interests of these students. Chapter …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
YorkshirePioneer Central School District Financial Management 2015M352
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… financial management. Town officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2