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Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… released five letter reports to the following Off-Track Betting (OTB) Corporations: Capital OTB [pdf] , Catskill OTB … Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… into investment selection decisions. Siwo has worked on Wall Street for nearly 15 years. Most recently, he was an … investors and fund managers. Siwo began his career on Wall Street in the investment banking division at JPMorgan. …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s … a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a variety of indoor and … at $160,000 annually. In addition to paying the monthly licensing fees, RRG was contractually required to invest a …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year … Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the … These overpayments occurred because the calculation of the service fees included certain revenues and other fees …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… SED can refund students tuition, in some cases of school closures, through its Tuition Reimbursement Account (TRA), … warning signs of financial troubles that could lead to closures. Auditors reviewed the required financial statements …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report … State Education Department (SED) requirements. The audit covered costs reported on BANY’s CFR for the reporting year …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
Afton Central School District Management of Fund Balance and Reserves 2016M134
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mTown of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of … While the Board properly approved and monitored projects in accordance with standard project procedures, it did not … because the goals of the projects are not clearly defined in the authorizing resolutions. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … substantially smaller out-year gaps than projected by the city in June 2014, mostly because of higher tax revenues …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingOpinion 95-17
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer of property from … consideration) TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It …
https://www.osc.ny.gov/legal-opinions/opinion-95-17XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… coding, the agency must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should not use the MSC01 Business … reference the MSC01 Business Unit on the distribution line of the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… The Aid to Localities (ATL) appropriation increased to $200 million in SFY 2020 and to $250 million in each of the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli Says Wall Street May Still Have a Good Year Given Strong Start
… state and city budgets.” Despite new regulations and the high cost of legal settlements related to the 2008 financial …
https://www.osc.ny.gov/press/releases/0215/10/dinapoli-says-wall-street-may-still-have-good-year-given-strong-startContract Submission System Guide for the Office of the Attorney General Users
… authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State … for prior approval that are available for OAG review. Search Contracts Provides the ability to search all State … General Recommendation User selects a recommendation from the Recommendation drop down. User may enter text in …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-usersHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… [read complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly … Pursuant to Insurance Law and relevant case law, when a fire district’s fire department is comprised of both … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… of approximately 2,100. The Village is governed by an elected five-member Board of Trustees. Budgeted … Village Justice Court has two Justices, a Court clerk and an assistant Court clerk. The Justices collected $565,801 in …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107