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Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … Agency and the Village of Fairport Local Development Company, and it inappropriately commingled bank accounts and … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… of 1.23 percent and below 2 percent for the second year in a row, means they must examine their budgets more closely … Comptroller has created a financial toolkit containing many resources that can be useful to local officials in the … Cap: Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearVillage of Spencer – Financial Condition (2013M-119)
… has approximately 800 residents. The Village is governed by an elected five-member Board of Trustees. The Village’s … expenses, such as capital projects, or to reduce future tax levies. Attend local government training on fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Main-Transit Fire Department – Credit Cards (2024M-77)
… the Main-Transit Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, … $1,125 for cable Internet service, cell phone services and car washes. However, the cardholder did not provide invoices …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Freeport Union Free School District – Financial Management (2024M-49)
… maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to finance … On average, annually over estimated appropriations by $18 million (10 percent), and annually appropriated $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Oversight of Transportation Services and Expenses (2021-S-1) 180-Day Response
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s1-response.pdfAlfred State College of Technology - Selected Travel Expenses (2012-S-142)
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s142.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfSelected Aspects of Travel Expenses (2013-S-79), 90-Day Response
To determine whether travel expenses incurred by the Metropolitan Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s79-response.pdfDiNapoli Announces State Contract and Payment Actions for June 2015
… office approved 1,887 contracts valued at $12.3 billion and approved nearly 1.3 million payments worth approximately … health services to Medicaid and/or Family Health Plus beneficiaries. $1.8 billion with VNS Choice for … to various cities, towns, villages, and counties for video lottery terminal payments. Payment Rejections and Other Cost …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015State Comptroller DiNapoli Releases Audits
… (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of Agriculture and Markets (AGM) and the … of Temporary and Disability Assistance – Oversight of Homeless Shelters (Follow-Up) (2024-F-31) The Office of … management, access to health care, treatment for substance abuse, childcare services and assistance with finding …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… have health and safety hazards in their facilities that need to be fixed immediately,” DiNapoli said. “Young children … taking action on our recommendations so all children have a safe learning environment.” The UPK program was established … different health code articles with separate regulations (i.e., certain requirements are included in one article but …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… a class D Felony, and Offering a False Instrument for Filing in the First Degree for stealing approximately … October 25, 1947 58 Brookwillow Avenue, West Long Branch, NJ Elsie Mosesman D.O.B. October 23, 1946 58 Brookwillow Avenue, West Long Branch, NJ Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… New York’s 107 local Industrial Development Authorities (IDAs) reported … of the 60 new clean energy projects were approved in 2021. North Country IDAs reported 30 clean energy projects in 2021, … Town of Concord IDA, Town of Corinth IDA and City of Mount Vernon IDA – did not submit their data in time for this …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionArchived: Legislative Session 2019–2020
… state insurance fund by the state comptroller. Natural Gas Damage Compensation Fund – A.7942 (Englebright) – Establishes … to the remediation of petroleum discharges on residential property. Accidental Death Benefit Extender – Signed into law … Local Retirement System or the New York State and Local Police and Fire Retirement System (collectively NYSLRS). …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020COVID-19 Pandemic Small Business Recovery Grant Program
… (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility … mission of the Program was to support small businesses or for-profit independent arts and cultural organizations … in the original goals of the Program when awarding grants, instead favoring a first-come, first-served …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … oversight. Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners with records documenting employees had …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Cortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Early Education Center – Compliance With the Reimbursable Cost Manual
… for reimbursement. The ineligible costs included vehicles expenses, food for meetings and advertising. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual