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Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not … effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be held in the billing process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewLabor Investigations in New York City
… sweeps of industries prone to unlawful practices (e.g., nail salons). The Division’s Central Intake Unit, based in Albany, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityTown of Hornellsville – Financial Management (2025M-102)
… such as those for fund balance. As of December 31, 2024, the Town’s fund balances totaled approximately $2 … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … experienced stronger growth in the first half of 2025, future revenues may become less predictable as local …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearAccounts Receivable Collection and Reporting
… The Authority’s mission is to advance innovative energy solutions in ways that improve New York's economy and environment by promoting energy efficiency and the use of renewable energy sources. These efforts are key to developing a less …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingNew York Children in Need
Nearly one in five New York children live in poverty, and rates are significantly higher in some of New York's largest cities.
https://www.osc.ny.gov/files/reports/pdf/nys-children-in-need.pdfState Support for New York’s Veterans, November 2015
New York State offers a variety of programs, services and benefits for the nearly 900,000 veterans living in the State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/veterans-2015.pdfDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… accountability. Nancy’s character, knowledge and depth of experience will help New York meet those challenges and … public’s faith in government.” Groenwegen has extensive experience in state government. Prior to joining the State …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentState Comptroller DiNapoli Releases School District Audits
… financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the board … prior to payment. Buffalo Collegiate Charter School – Credit Cards (Erie County) Credit card charges were not … was not available for 66 charges totaling $23,376. The need or purpose was not documented for 72 charges totaling …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Medicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… inaccurate instructions for use; Claims wherein the drug and drug strength were different from what the physician … for individual patients on single days, and instances of drug conflicts and prescriptions that exceeded utilization …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberDiNapoli Releases Interactive Map of Local Census Results
… report tracking New York’s local demographic changes based on 2020 Census data and an interactive online map that breaks … report tracking New Yorks local demographic changes based on 2020 Census data and an interactive online map …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… deep cuts could affect the future reliability of the transit system and jeopardize expansion projects.” Rising tax … the next five years, although federal authorization for transit funding expires in May 2015 and would have to be … 81.8 million riders in 2013 and is projected by the MTA to pass LIRR ridership by 2018; New labor agreements are …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… Thomas P. DiNapoli. "The 2017-18 Executive Budget seeks to balance spending and revenue and proposes much needed capital …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… calculation and could result in reduced premiums. There is considerable risk that UHC and Amerigroup did not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… their fiscal year 2022 with a fiscal stress designation, down from 20 a year ago, State Comptroller Thomas P. DiNapoli … so they can take corrective action to avoid problems down the road,” DiNapoli said. “The fact that fewer local … off in recent months and federal dollars are being spent down, so localities should plan their budgets cautiously and …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-dataState Comptroller DiNapoli Releases School District Audits
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials have not developed a … Officials also did not implement the recommendations in a prior audit released in March 2016. This audit contains …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… the anticipated receipt of $1.2 billion from the planned sale of taxi medallions during fiscal years 2015 through 2017 … been strong with the addition of 275,000 jobs since 2009 (two and a half times as many jobs as were lost during the … compared to more than 10 percent during each of the two prior economic recoveries. DiNapoli will release his …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … on Wall Street profitability and the recent volatility in financial markets, the revenue outlook for the remainder … increase was primarily due to a nearly 72 percent jump in estate collections so far this year, as well as continued …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportOversight of Campus Foundations
… to assess risk, such as the foundations’ policies and IRS Form 990, which provide details on an organization’s … available information, such as the foundations’ IRS Form 990s and their policies and procedures, to assess risk …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundations