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Message from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to … State Fiscal Year SFY 202021 will long be remembered for the disruption caused by the COVID19 pandemic and for the …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… District Attorney James Ritts announced today that Becky Smith Shaver pleaded guilty to grand larceny for stealing … System (NYSLRS) intended for retiree Gary Banas. “Ms. Smith Shaver tried to take advantage of the New York State … Public Works Department. He died in December 2019. Smith Shaver, 61 of Honeoye, identified herself as Banas’ …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … programs and assess these expenses on insurance carriers in proportion to their reported premiums. The objective of … the expenses of administering the Acts. We found that, in general, the Department was appropriately allocating, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityEast Ramapo Central School District – Budget Review (B21-5-4)
… report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the … The objective of this review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and attendance and … the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of Chatham is … employees, and timesheets for two part-time employees were not signed by their supervisors. Internal controls over the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… and collecting the expenses of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”). The … or whose property they might damage as a result of an accident. Department activities relating to the Acts fall …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010 through August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a … The purpose of our audit was to evaluate the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Compliance With Executive Order 95 (Open Data)
… public use. As of August 2020, there were over 4,800 data items on Open Data. ORDA is responsible for operating and … As of August 2020, ORDA has not published any data items on Open Data. Key Findings ORDA did not begin to take … our audit. Prior to our audit, ORDA did not have any data items published to Open Data. In addition, it did not …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataControls Over Unclaimed Bottle Deposits (Follow-Up)
… quarterly reports, and our analysis identified multiple red flags in the data that were potential indicators of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) waiver practices are effectively addressing safety and risks related to physical plant standards at … To determine if the Department of Healths waiver practices are effectively addressing safety and risks related to physical plant standards at …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversSchool of Professional Studies – Controls Over Bank Accounts
… was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … fiscal year 2009 to $17.5 million in fiscal year 2013, and its expenditures increased from $8.11 million to $16.5 … there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bilinguals Inc. (Bilinguals) on its … properly, documented adequately, and allowable pursuant to the State Education Department's (SED) Reimbursable Cost Manual (Manual). Our audit covered the three fiscal years ended June 30, 2011. Background …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… inmate hospital costs and paying the appropriate rates for the services provided for the period January 1 through … Medicaid-eligible inpatient hospital claims to the federal government for up to 50 percent reimbursement. There is no … Seven of the eight counties have negotiated rates and discounts for inmates’ outpatient services, but outpatient …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … in writing to the supervisor or the Board as required by law. District staff made purchases totaling $110,010 that did … Users were granted access to functions of the financial software applications that they did not need in order to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the state, including New York City, had … totaled $58 billion in the first quarter JanuaryMarch of 2025 an increase of 32 $180 million compared to the same …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… that sales tax revenues would continue to drop because of COVID-19 but the May sales tax figures show just how deep it is cutting into municipal finances,” DiNapoli said. “Sales tax revenues are vital funding not only for the state but for …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayState Comptroller DiNapoli Report Details LIRR Delays in 2017
… include short platforms, which require passengers to walk through the train to board or exit. The report said the … Performance by the Numbers , visit: http://www.osc.state.ny.us/osdc/rpt12-2018-lirr-performance.pdf Find out how your …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017State Agencies Bulletin No. 1148
… Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… preliminary fiscal year (FY) 2024 budget has benefitted from better-than-projected revenue collections, the … said. “It also recognized higher-than-expected revenue from tax collections and the remainder of federal pandemic … out federal pandemic aid, which is projected to decline from its peak of about $10 billion in FY 2022 to $2.4 billion …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-ahead