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Lakeland Fire District – Travel and Conference Costs (2013M-145)
… Town of Islip in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. The … Had the Board implemented per diem rates established by GSA for meals and lodging and mandated that the most … they could have saved over $12,000 on the five out-of-state conferences in 2012. Key Recommendations Approve only …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… January 1, 2011 to August 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Internal Controls Over Selected Financial Operations
… forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs about 450 State and 3,880 federal …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Niagara Charter School – Student Enrollment and Billing (2013M-294)
… of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. Background The Niagara Charter School, … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We also …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294DiNapoli Announces $500 College Savings Sweepstakes
… New York State Comptroller Thomas P. DiNapoli announced today a $500 sweepstakes to help a lucky New Yorker plan ahead for college. Winnings from the sweepstakes will be put in a new … future.” The sweepstakes is open to eligible New York state residents who are at least 18 years of age. All entries …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… year are $107.2 million. Key Findings Over the last five years, the District’s tax levy only had an average change of … appropriated which has gone unused for the last four years. As a result, the District’s general fund’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalComptroller DiNapoli Releases School Audits
… and disable those that were unnecessary. In addition, the board did not have an adequate contract and separate service … statutory limit for the past three fiscal years. As of June 30, 2018, the district’s surplus fund balance was … its intended purpose and properly accounted for. Taconic Hills Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated … for preschool special education services through rates set by SED. The reimbursement rates are based on financial … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1718
… To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees Employees who receive qualified parking benefits from agencies Background The IRS issues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsChild Care Assistance – Federal Funding and New York
… Spending on CCAP relies significantly on federal funding, which comprised three quarters of about $12.9 … from April 2015 through March 2025. In SFY 2025, federal funding totaled more than $1.1 billion, comprised of $290 … Entitlement to States. In recent years, pandemic relief funding has also supported child care services; as a result, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceOpinion 95-8
… moneys distributed to a claiming authority or claiming agent under section 1349(2)(e) and (f) of the Civil Practice … only for purposes of the claiming authority or claiming agent. Distributions of forfeiture moneys under section … authority" and police department as the "claiming agent", or whether the funds are to be treated as a county …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Financial Outlook for the Metropolitan Transportation Authority - September 2010
The Metropolitan Transportation Authority (MTA) has long suffered from a structural imbalance between recurring revenues and expenses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2011.pdfOpinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to … all other monies dedicated to the payment of system costs from whatever source derived or received by the municipality … Opns St Comp No. 81-246, p 263, relating to expenditures from capital reserve funds to pay debt service). It is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Wall Street Profits Up in 2016
… while the average bonus paid to employees in New York City’s securities industry increased by 1 percent to $138,210, … York State Comptroller Thomas P. DiNapoli. "Wall Street profits bounced back strongly in 2016. Lower costs more than … the industry remains an important part of the city’s economy. The industry accounts for less than 5 percent of …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Kitchen, the Special Agent in Charge of the New York Field Office of the Internal Revenue Service - Criminal … Investigation (“IRS-CI”), William F. Sweeney Jr., the Assistant Director-in-Charge of the New York Field Division … by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”) and N.A.S. Management Co., Inc. …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to … under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to … State’s commitment to increase and preserve the number of affordable housing opportunities for its residents, HCR makes …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Comptroller DiNapoli Releases Audits
… Rural Rental Assistance Program in partnership with the United States Department of Agriculture (USDA). The program … to sufficiently monitor individual projects. Department of Health: Medicaid Program – Impact of Rejected Encounters on … care organizations are required to send the Department of Health (DOH) detailed information about each drug dispensed …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … including continued uncertainty regarding federal policy and economic conditions, and fiscal risks from … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenues