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Opinion 89-27
… -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- Health Insurance (different contributions for health insurance for … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Hammondsport Central School District – Multiyear Planning (Steuben County) … reserve policy and best practices. Hammondsport Central School District – Investment Program (Steuben County) The …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. … press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraState Comptroller DiNapoli Releases Municipal & School Audits
… cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid the school. Greenburgh Central School … policies, they did not seek competition for two professional service contracts related to the 2020 Capital … $7.3 million was paid to two vendors through contracts for professional services that were not let in accordance with …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code are implemented, according to a report issued today by State Comptroller Thomas P. DiNapoli. "New Yorkers lose … to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the federal …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York … State Thruway Authority (Authority) has undertaken and how effective it has been in reducing overall costs. The … NY Bridge Project), including approximately $711 million to support Thruway operations, $281 million for its capital …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/canisteo-243.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sherman-2019-39.pdfQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal … (RCM). The audit included expenses claimed on QSAC’s CFR for the fiscal year ended June 30, 2015. About the Program … and adults with autism. QSAC’s administrative office for all programs is located in Manhattan. QSAC was …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualTitle I Grants to Local Educational Agencies – Federal Funding and New York
… Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs) — public school districts, … to the New York City Department of Education (DOE) and local charter schools through four statutory formulas that … Students in Temporary Housing (STH) and children in local institutions for neglected children. Once those …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation’s largest public sector health insurance … The New York State Health Insurance Program administered by …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programCity of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … of unanticipated expenditures or a shortfall in revenue. Review the revenue estimate for parking violation fines, … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… (e.g., fund, account) used to record the revenue. The ‘Control Total Amount’ must be equal to the total amount of … in the case of a reversal). The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the … the dollar amount(s) in the ‘Line Amount’ field. If the Control Total was a positive amount, the Line Amount must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s securities industry increased by 3 percent in 2019 to $164,100, but it is likely to fall sharply in 2020 as the coronavirus crisis strains industry … The average bonus paid to employees in New York Citys securities industry increased by 3 percent …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallReview of the Enacted Budget: State Fiscal Year 2021-22
… process, and will be required to pay a $25 million one-time licensing fee. While the legislation provides for a … resources are supporting important investments, but the time-limited nature of the majority of these funds will … adds State resources and takes action to separate one-time federal funding from those increases. Total school aid …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… indictment with Offering a False Instrument for Filing, a class E felony, as well as six counts of violating Election Law § 14-120(1), a class A misdemeanor, titled Campaign Contributions to be … and one count of violating Election Law § 14-126(4), a class A misdemeanor, for violating the campaign limit …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults struggling with mental Illness and 5.1% with a severe mental illness in … in the number of individuals served by the state’s public mental health system, with nearly 900,000 residents utilizing …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedTransforming the Procurement Function
… covered the period from January 2017 through August 2023. About the Program The MTA comprises the nation’s largest bus … The plan called for all support functions to be merged to drive higher service levels at lower costs due to elimination … consolidation of the Procurement Function was October 28, 2021, it was mostly operating under the same practices in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… at Erie Community College (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper … P. DiNapoli. “Our auditors found a lax control environment in which significant decisions were made out of the view of … oversight role and address the deficiencies outlined in this audit.” DiNapoli’s auditors discovered during the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-board