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State Comptroller DiNapoli Releases Municipal Audits
… calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not … The former supervisor did not always record collections in a timely manner during 2023, with an average of 40 days …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-008.1
… 9.2 with an expected Go Live date of February 15, 2021. In order to reduce customizations, improve processing, and … will have the opportunity to see these changes firsthand in December 2020 during Agency Testing and Training to become familiar with them in advance of the upgraded system going live. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92COVID-19 Relief Program Tracker
… P. DiNapoli: "My office is committed to full transparency in government spending. New York is seeing an historic level … School Emergency Relief Program Highlight $14.0 billion in general aid for elementary and secondary education. Funds … loss related to the pandemic. Of the $14.0 billion in anticipated resources, $2 billion was spent in SFY …
https://www.osc.ny.gov/reports/covid-relief-program-trackerTransportation – 2021 Financial Condition Report
… Highway Conditions Have Slightly Improved in the Past Year After Declining Since 2016 The State is … lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than … lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationTown of Argyle – Town Clerk and Budgeting (2012M-231)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… in which employees may freely enter information without restriction (free form fields). Unlike restricted fields, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. WestCOP provides preschool … ended June 30, 2013, WestCOP reported about $2.1 million in reimbursable costs on its CFR for the rate-based preschool … For the year ended June 30, 2013, we identified $87,017 in ineligible costs that WestCOP reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Roosevelt, serving students from 28 school districts … June 30, 2018, CPN reported approximately $3.8 million in reimbursable costs on its CFRs for two rate-based special … June 30, 2018, among other issues, we identified $159,069 in ineligible costs reported by CPN on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualTown of Fishkill – Fiscal Stress (2013M-188)
… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Comptroller DiNapoli Releases State Audits
… Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the … preparing food prior to obtaining the required inspection. In addition, the department’s staff of 82 inspectors was below recommended staffing levels. In a follow-up, auditors found department officials made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… “Dunkirk City, like many of our local municipalities here in Chautauqua County, is engaged in an every-day battle to service its residents with precious … money. City residents, themselves, and most of us here in Chautauqua County, live paycheck to paycheck. Every dollar …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… State Comptroller Thomas P. DiNapoli, Ontario County District Attorney Jason MacBride, and Ontario County Sheriff David Cirencione announced that … serves,” DiNapoli said. “She will now be held accountable for her crimes and the Company made whole. I thank District …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kMedicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid managed care organizations (MCOs) establish provider networks by contracting with physicians, hospitals, … program by January 1, 2018 (with the exception of certain provider types). Through the screening and provider enrollment process, the Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersSection 8 Housing Choice Vouchers – Federal Funding and New York
… is based on total annual gross income and family size. In general, an applicant’s income may not exceed 50 percent of the area’s median family income. In New York City, this includes all of HUD’s NY Metro Fair … administered by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax … Assessment Value (AAV). Auditors identified an error in the Tax Department's calculation in 2006 that caused subsequent years' AAVs to be incorrect, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDebt – 2021 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2020-21, the … 2016-17. $58.7 billion of State-Supported debt, as defined in section 67-a of the State Finance Law, an increase of 18.3 … percent since SFY 2016-17. $66.5 billion of debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtTitle I Grants to Local Educational Agencies – Federal Funding and New York
… on census poverty estimates and the cost of education in each state. Within a school district (like DOE), Title I … relative to the district’s overall poverty rate. Schools in which children from low-income families account for at … school children, parent and family engagement, Students in Temporary Housing (STH) and children in local institutions …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesImplications for the Future – 2022 Financial Condition Report
… the Fed’s interest rate response, and continued volatility in the financial markets all impact whether the trajectory … Funding Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … education, human services and other essential programs. In recent years, for example, new federal funding has helped …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureOpinion 95-24
… (deposit of State aid in mandatory reserve fund) EDUCATION LAW, §§3601-a, 3602, 3604, 3609, 3609-a; GENERAL MUNICIPAL … must deposit the aid in a mandatory reserve fund for the payment of debt service to the extent that the aid is not … of these sections establishes a similar formula for the payment of state aid for school building purposes. The amount …
https://www.osc.ny.gov/legal-opinions/opinion-95-24