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Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, totaling over $860,000 that were for the same …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … his business and did not provide sufficient documentation for $6,934 in other questionable disbursements. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Gloversville Enlarged School District - Claims Auditing (2019M-244)
… complete report - pdf] Audit Objective Determine whether claims paid prior to audit were allowable, supported and for … Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract … To assess the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteIntroduction – Federal Funding and New York
… understanding how future changes to federal spending will impact our residents and communities.” - Thomas P. DiNapoli … York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal Impact on Higher … Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with Disabilities Education Act …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDebt – 2023 Financial Condition Report
… general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa1 by Moody’s Investors Service; and AA+ by Standard & Poor’s (S&P) Rating Services. These ratings …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtManagement of Unexpected Delays and Events During Winter 2017-18
… (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess whether the plans adequately addressed the … covered events that occurred between December 1, 2017 and January 24, 2018 and on February 6, 2018. Background The …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18IX.7 Overview – IX. Federal Grants
… individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, … The Enterprise Services Automation (ESA) suite is a set of modules that includes; Customer Contracts (CA), Project … individual grants is designed to conform to the provisions of the related grant agreement the Federal Single Audit Act …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewHomeless Services Housing Needs Assessment (Follow-Up)
… various services to individuals and families, including assessment of needs, case management, access to health care … housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an Individual … need is the clients’ participation. While many factors impact a successful transition to permanent housing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followAllegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court … an estate payment is unknown). Key Findings Although the County Clerk maintains scanned copies of all court orders …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Services and our office, the defendant will now have to answer for his alleged crimes.” The arrest follows a joint …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … one-half of the assessed valuation for state and county taxes of all the taxable real property in that part of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Full- and Part-Time Service Credit – State Police Plan
… Full-Time Employment If you join PFRS on the day you begin employment with a participating employer and work continuously on a full-time basis, your service credit equals the total time worked from your date of membership to the day you leave paid …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditComptroller DiNapoli Statement on Earth Day 2015
… On Earth Day 2015, New York State Comptroller Thomas P. DiNapoli … to climate change that create economic opportunities. “Earth Day commemoration provides an important opportunity to … challenges from climate change across the globe. On Earth Day, it’s important we recognize that those challenges …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015XII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… units whose survivors receive full payment pursuant to the Federal Public Safety Officers Benefit Act of 1976 are … accidental death benefit payments provide for the State to pay a death benefit in the amount of $50,000 to an employee’s surviving spouse and/or children. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Operating Funds spending as 2 percent. This reflects the movement off-budget of $1.4 billion in disbursements for the … Plan includes nearly $6.7 billion in temporary and non-recurring resources, excluding federal funds. Such use of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plans