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Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Of this amount, officials properly recaptured $97,020 from one company. Key Recommendations The Board should: Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectNewark Central School District - School District Website (S9-19-38)
… 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: Budget-to-actual results; budget documents with fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Warsaw – Tax Collection Remittance (P1-24-22)
… of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Hammond Central School District – Financial Management (2024M-70)
… made it appear that the District needed to increase real property taxes and use appropriated fund balance to close …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, … with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … Improperly held $500,000 in a debt reserve that should have been returned to the general fund and maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… in the project evaluation processes. The job report form used to obtain the information did not include all the … investments. Although businesses/firms indicate on their application the intended capital investment, they are not … use employee benefits attributed to newly created jobs in the cost-benefit analysis. Formally develop a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … internal controls over cash receipts and disbursements to ensure that Department moneys were safeguarded. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Message from the Comptroller – 2023 Financial Condition Report
… continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same time, new risks to financial stability are emerging. … highlights major issues in programmatic areas ranging from public health to public safety, energy and the environment, …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… of any Town fund in its annual report to the Office of the State Comptroller (OSC). The Board has not established …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Opinion 98-4
… COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… A state agency’s failure to adequately monitor and inspect homeless shelters allowed violations and squalid … at 8 shelters; Trash piled in a children’s play area at one shelter; Repairs to walls and ceilings made with plastic sheeting or garbage bags and duct tape at two shelters; One shelter with 143 residents and only four …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… $9 million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. “The conspirators in this case abused their positions of trust to help steal … I thank Comptroller DiNapoli for his continued partnership in our efforts to root out public corruption and to ensure …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care services for Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… New York lags behind most other states in responding to the 2020 Census, ranking 38th in the country, New York State … as well including by town, village, Congressional District and more) Fact Sheet on Census: Census Response …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsDiNapoli: NYC Tax Collections Stronger Than Anticipated
… billion in FY 2022 and $3.2 billion in FY 2023. The gaps for fiscal years 2021 and 2022 are about $600 million larger … of unanticipated tax revenues. The budget projections for fiscal years 2020 through 2023 include a general reserve … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedTown of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Pulteney – Financial Management and Information Technology (2012M-177)
… Board members. The Town’s 2012 general, highway, and water district appropriations totaled approximately $1.29 million. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177State Agencies Bulletin No. 2358
… to receive Jury Duty Daily Compensation pursuant to Judiciary Law Section 519. Background: Pursuant to the New York State Fiscal Year 2026 Enacted Budget, Judiciary Law Section 519 has been amended to provide an … to receive the Jury Duty Daily Compensation is outlined in Judiciary Law Sections 519 and 521. Agency Actions: Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationAudits
… The Office of the State Comptroller audits State and local governments to ensure that they use taxpayer …
https://www.osc.ny.gov/state-agencies/auditsState Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-60) For the year ended Dec. 31, 2014, The ARC of Ulster … additional controls are necessary. NYSERDA established 210 days as the expected time required for installers to complete … Supplemental Payments to Executive Employees (2015-S-77) From 2013 through 2015, WCHCC paid 18 executives (with base …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-audits