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Village of Mill Neck – Financial Management (2014M-358)
Village of Mill Neck Financial Management 2014M358
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Westfield – Water and Sewer Operations (2014M-209)
… late payment of water and sewer rents and did not adopt an ordinance to encourage the timely collection of overdue … accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… was to assess the Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing … exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the JCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fState Comptroller DiNapoli Releases School Audit
… Managing the finances of ECA activities is meant to be a learning experience for student club members. By not properly managing ECA finances, students miss this learning opportunity and district officials have little …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditOpinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… and fundraising activities. Bovina Fire District – Fund Balance (Delaware County) The district’s available fund balance has accumulated to more than 400 percent of the … adopted unrealistic budgets from 2012-2014 because the manager did not use historical trends or prior year amounts …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … or statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Citizens For An Orderly Energy Policy v County of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: New York City Job Growth Continues to Set Records
… assistance sector was particularly strong in the past two years, with 10,900 jobs added in 2018 and another 12,300 … to 5.7 percent in 2017, it increased to 7.8 percent in the two following years. At the same time, rates for Asians (1.8 …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCollege Readiness (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report College Readiness Report 2021N1
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… through October 2024. About the Program The Health Home Program (Program), implemented in New York in January … York State’s approach to Program implementation, a Health Home is the central point for directing patient-centered care … for reducing unnecessary health care costs. A Health Home is not a physical place; it’s a care management model …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations … (MCOs) are submitting accurate administrative costs to the Department of Health (Department) and whether the … To determine whether mainstream managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumHeat and Hot Water Complaints
… Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and … of penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal Years (FY) … which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are … the New York City Department of Finance DOF Citywide Payments Services and Standards CPSS unit has controls in …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue service vehicles receive scheduled preventive maintenance, … October 6, 2020, Transit and MTA Bus had 1,950 non-revenue service vehicles (1,792 Transit and 158 MTA Bus) in its …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Mexico – Financial … the board did not establish a fund balance policy and maintained an excessive level of unassigned surplus fund … in the general fund with balances ranging between $839,530 and $1.1 million, or between 109% and 124% of the ensuing …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Fiscal Stress Scores
… by the town of Fort Covington and the cities of Glen Cove, Cortland, Fulton and Albany, which were designated as …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresVillage of Whitehall – Records and Reports (2026M-9)
… complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain complete, … and accurate accounting records, provide the Board of Trustees (Board) with monthly financial reports, or file … Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) as required by General …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Opinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS AND NOTES -- Periods of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10