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City of Lockport – Budget Review (B23-1-7)
… an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… Men’s Shelter (Myrtle) for the period from August 2013 to June 2018. The original $30.1 million contract was renewed and increased during the … site (in Long Island City) from mid-May 2020 to early July 2021. During the 2 fiscal years ended June 30, 2021, …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… in other unacceptable insurance practices face possible sanctions, such as exclusion or termination from the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Books and Rattles Inc Books and Rattles on its Consolidated Fiscal Reports CFRs …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… dog licenses are required to establish and maintain a shelter for dogs or to contract for those services. … period are put up for adoption, transferred to another shelter, or euthanized. The Law requires that seized dogs be … but may occur more frequently if necessary, such as when a shelter has received an unsatisfactory rating. The Department …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, … To determine whether the costs reported by Aim High Childrens Services Aim High on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses
… Objective To determine whether the Department of Transportation … (Department) has established adequate controls to effectively monitor and ensure accountability over its … To determine whether the Department of Transportation has established adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on … at one financial institution in a noninterest-bearing checking account and a savings account and had an average of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69DiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus rose 6% to $246,900, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The increases reflect a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025Opinion 98 - 19
… apparatus (see 1997 Opns St Comp No. 97-10, p 18). There are a number of procedural requirements set forth in section … Law, §33.00(a)(1) provides that bond resolutions which are subject to mandatory referendum may be adopted by a … periodic payments under an installment purchase contract are not exempt from a fire district's spending limitation …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed … disbursement activity for each account. They are used by HHS to monitor the amount of cash that has been drawn but not … from being processed until the report is filed. For HHS Grant Recipients Only: Effective 4/1/2022, HHS grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Business Units will use the Description field and multiple distribution lines (which are referred to as charge lines in … provide more information on Invoice Description and Distribution Lines. Invoice Description Field SECTION … users, the charge line would include Object Code and Cost Center, etc.). Bulkload Business Units Since a Bulkload …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to … under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… rental households in New York City Housing Authority (NYCHA) units had not received any funding from ERAP as they … the program. DiNapoli found that city ZIP codes with NYCHA housing represented 78.9% of unpaid ERAP requests in … ERAP applications that had not yet received funding. NYCHA is expected to receive $128 million of those funds. The …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn … 2013, identified about $2.3 million in highly suspicious and possibly fraudulent Medicaid claims that were submitted … false entries in medical records to support claims, and that it was not possible to perform all of the procedures …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The … errors occurred and the potential for inappropriate use of town fuel to occur and go undetected was significant. Town of … inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsNutritional Assistance – Federal Funding and New York
… $405.8 million in FFY 2024. WIC is available to pregnant individuals, breastfeeding individuals up to 12 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceUnified Court System Bulletin No. UCS-274
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andOpinion 94-22
… however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a contract for … however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a contract for …
https://www.osc.ny.gov/legal-opinions/opinion-94-22