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Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic … the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… to take advantage of all the financial tools and guidance my office has to offer to help them strengthen their finances …
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-year2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfDiNapoli: Wall Street Bonuses Slip From 2006 Record
… DiNapoli noted that bonuses have historically declined at a slower rate than profits because Wall Street firms use …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordDiNapoli: Local Sales Tax Revenue Growing Slowly
… Clearly our state’s economy remains in a recovery mode and local government officials will need to be mindful of the … collections in 2013 that were fueled by continued cleanup and rebuilding efforts following Superstorm Sandy. Upstate … flat in many regions. The capital district (3.5 percent) and mid-Hudson Valley (2.4 percent) outpaced western New York …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts of … funds contained in this trust be returned to the general fund and disbursed back to districts. Orleans/Niagara BOCES … Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: City of Troy's Finances in Precarious Position
… The city of Troy’s financial condition deteriorated because of poor budgeting, … the mayor and city council to develop a sound multi-year financial plan that addresses the findings and … of projects; Independent audits of the city’s financial statements from 2012 through 2014 were not completed in a …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… said. "We need better reporting to ensure transparency in economic development spending and to promote an informed … on the return of the investments state taxpayers make in these programs." Under various state laws and regulations, … were not completed (see Exhibit C in the report). In most cases, auditors were not provided an explanation by ESD …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… down debt from past projects and cover the operating costs for state agencies, according to a report by New York State … shows the problems have gotten worse. DHBTF spending for capital projects declined between state fiscal year (SFY) … aside to build or repair roads and bridges is being used for new capital projects by the state,” DiNapoli said. “It is …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… This account code is used for both the withholding and release of monies to the payee. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceComptroller DiNapoli Statement on the Passing of Alfred DelBello
… When New Yorkers chose Al DelBello to represent them as the Mayor of Yonkers, as Westchester … Governor, he returned their trust with dedication to public service that helped improve their lives. Over the years, I have been fortunate to have enjoyed his friendship and benefitted from his …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-statement-passing-alfred-delbelloOpinion 89-2
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation … Purchases made pursuant to such programs are exempt from statutory competitive bidding requirements. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Public Health – 2023 Financial Condition Report
… State Medicaid spending by an estimated $3.7 billion and local Medicaid spending by $789 million in SFY 2022-23. … expects enrollment to decline to 6.9 million by March 2024 and to 6.6 million by March 2025. Children and adults represented 74.7 percent of all average monthly …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… 31, 2019, St. Mary’s reported approximately $12 million in reimbursable costs for the SED preschool cost-based … years ended December 31, 2019, we identified $257,142 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $150,752 in …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Objective To determine whether the New York City Department of Social Services is administering the City Fighting … occupied by CityFHEPS clients. … To determine whether the NYC Department of Social Services is administering the City …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsOversight of Juvenile Detention Facilities (Outside New York City)
… January 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and … facilities (local detention facilities). Outside of New York City, OCFS oversees 19 local detention facilities: …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits (2022-S-27) 180-Day Response
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27-response.pdfExamination of Official Station Designation
The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-27.pdfUse, Collection, and Reporting of Infection Control Data (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f13.pdfOversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f18.pdf