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Village of Hempstead – Budget Review (B7-13-13)
… recommended in the budget review report issued in April 2012. The Village’s proposed budget complies with the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Saranac Central School District - School District Website (S9-19-30)
… decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … Key Recommendations Ensure that budget-to-actual results, comprehensive budget documents, a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Newark Central School District - School District Website (S9-19-38)
… report - pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Deerpark – Budget Review (B6-14-17)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Town of Stanford – Financial Management (2021M-130)
… was missing information and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 … and ensure that the budgets are transparent and include all necessary information. Ensure that estimated revenues and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Huntington Union Free School District – Financial Condition (2015M-356)
… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools with approximately 4,650 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mDiNapoli Releases Economic Profile of New York's North Country Region
… ($44,705). The Comptroller's Fiscal Stress Monitoring System currently identifies four local governments (Town of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … As a result, approximately $13,900 in potential revenue to the village was not billed ($6,295), underbilled ($5,782) … goals for the level of unrestricted fund balance to be maintained, which contributed to the appropriation of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Town of Sherburne – Budgeting (2025M-3)
… funds, which are the general fund town-wide (TW), highway fund TW, general fund town-outside-village (TOV) and … During the audit period, the Board adopted budgets for the general fund TW, highway fund TW and highway fund TOV … which underestimated revenues in total by $3.1 million for the highway fund TOV and $257,000 for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … By becoming more efficient, your local government can possibly increase collections, lower processing costs and … service fee to be charged for each transaction. Determine whether your local government will absorb the cost of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processCity of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Opinion 91-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Laws of NY, §§1486, 1491). The park district has no authority to contract indebtedness in its own name … v Armstrong , 45 NY 234; Village Green Realty v Glen Cove Com. Dev. , 95 AD2d 259, 466 NYS2d 26; Gewirtz v City of Long …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli Statement on the MTA's July Financial Plan
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is … of service are good steps forward, but the MTA must show how it intends to use this information to keep the public informed on how it plans to provide quality service for years to come.” …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… Purpose To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care. This audit covered the period January 1, 2013 through … rather than treating the disease. Generally, when eligible Medicaid recipients elect hospice care, they waive their …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careComptroller DiNapoli Releases Municipal Audits
… of $38,136 in the clerk’s office: $29,322 from the tax collection account and $8,814 in clerk fees. Auditors … numerous questionable deposits that were made into the tax account and may have been made by the clerk in an attempt to conceal the shortage in tax collections. The clerk was arrested last year and pled …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… of living at or near the federal poverty level, resulting in painful choices related to basic needs such as shelter, health care, food and transportation. Often, the result is … and philanthropic efforts have contributed to improvements in the rate of food insecurity. Reflecting improving economic …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsThe 80/20 Housing Program (Follow-Up)
… create and preserve high-quality, affordable, multifamily rental housing. Its 80/20 Housing Program (Program) provides … participating in the Program complied with Program requirements regarding the number of designated affordable … audit report concluded that, based on the rents charged for our four sampled developments, the proper number of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followCitywide Payment Services and Standards – Controls Over Payments
… difference to DOF’s attention, DOF was not aware of it and then could not provide documentation to explain this … they were logged into an informal tracking sheet and then held for up to 19 days before they were recorded in DOF …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 92-40
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … or fees, however, may not be imposed to generate revenues in excess of such cost for the purpose of offsetting the general cost of county government. This is in reply to your letter concerning user fees imposed for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40