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Comptroller DiNapoli Releases School Audits
… School District , Fabius-Pompey Central School District , Liberty Central School District , School District Energy … tax levy that slightly exceeds the statutory limit. Liberty Central School District – Budget Review (Sullivan … School District CSD Chenango Valley CSD FabiusPompey CSD Liberty CSD School District Energy Performance Contracts …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… Condition and Extra-Classroom Activity Fund (Montgomery County) The district overestimated appropriations in the … Cooperative Educational Services – Procurement of School Food (2015M-358) Officials obtained food pricing for … Union Free School District – Budget Review (Suffolk County) The significant revenue and expenditure projections …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli Calls for Reforms to State Fiscal Practices
… in hundreds of millions of dollars being spent annually with limited oversight. DiNapoli’s proposal would require … funds to be awarded through an open, competitive process with clear, measurable criteria. Make the state budget more … of new and existing programs, and would create a direct link between the budget and the financial plan. More detailed …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… Audits of municipal water systems estimate local governments are losing millions of dollars in revenue due to water loss, inaccurate meters or improper billing, according … office of 161 local government and seven public authority water systems from January 2012 through May 2017. "Water …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… As New York state grapples with cost-effective solutions for its estimated $250 billion … offer as well as the underlying financial risks associated with forming those partnerships, according to a report … to successfully enable the state to move forward with much-needed capital projects, there are four underlying …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedDiNapoli Issues Report on Public-Private Partnerships
… public-private partnership (P3) projects or goes forward with private financing of public projects. DiNapoli’s … that the private debt and other payments associated with P3s could be costly, and that long term agreements could … to: Create a specialized entity to oversee P3 agreements with statutory provisions that establish detailed procedures …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsComptroller DiNapoli Releases Municipal Audits
… court’s cash collection, recording and reporting process with minimal oversight. As a result, the clerk was able to … minimal amounts for contingencies, which provided the city with minimal flexibility to address revenue shortfalls or … uncollectible taxes. The city’s proposed budget complies with the tax levy limit. Niagara County Court and Trust – …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XII.8.E Payment Assignments – XII. Expenditures
… XI.12.B Contract Assignments . According to the New York State Lien Law (Article 2, Section 16), payment assignments … “Notice of Assignment” is submitted to the originating agency and the Office of the State Comptroller (OSC) within … must reply in writing, either via email to Offset_Unit@osc.ny.gov or: NYS Office of the State Comptroller Bureau of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Brewster Central School District , General Brown Central School District , Onondaga Central School District , Spencer-Van Etten Central School District … his office completed audits of the Brewster Central School District General Brown Central School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases State Cash Report
… in May were stronger than projected, with collections for the fiscal year now $142.3 million higher than … be used to fix New York’s crumbling infrastructure or for other non-recurring purposes and not to support ongoing … May tax receipts were $166 million higher than projections for the month, but were 4.6 percent lower than a year ago, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportDiNapoli: Fewer Counties Exceeding Tax Cap
… to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that allows … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capPublic Welfare – 2023 Financial Condition Report
… current food prices and trends in what recipients buy and eat increased SNAP benefits by 21 percent. Last …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareLanguage Access Services (Follow-Up)
… DMV issues licenses, non-driver identification cards, vehicle titles, and vehicle registrations; conducts road tests; monitors driver … (County DMVs), who act as agents of the DMV pursuant to Vehicle and Traffic Law Title 2, Article 2, Section 205 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… authorized by SED to provide Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with … June 30, 2021, the Gavras Center reported approximately $4.3 million in reimbursable costs for the SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… SED to provide full-day Special Class services to children with disabilities who are between the ages of 3 and 5 years. … identified $264,701 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as … $70,308 in bonus compensation that was not in compliance with the RCM’s guidelines. $30,173 in compensation costs for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this program is referred to as the SED … residential programs for students who are between the ages of 5 and 21 years and are blind or visually impaired. During …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualTransforming the Procurement Function
… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. … To determine whether the MTA took action to comply with the Boardapproved …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… was issued in September 2022 and further built upon EO 88, with a goal of 11 trillion British Thermal Units of energy … to EO 88—Affected State Entities—are required to work with NYPA to achieve their allotted portion of the overall … required oversight to the Affected State Entities in line with EO 88 Guidelines. The audit found NYPA did not reach the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… and filed an application containing false information with the Office of Temporary and Disability Assistance (OTDA) … property to Mahtani, but in August 2021, they filed papers with OTDA falsely claiming that Melwani was Mahtani’s tenant …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… is the difference between water produced (metered at the treatment facility or produced) and metered use. It results … sure you have adequate information to determine the best course of action. After eliminating inadequate records and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-system