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DiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… New York State Comptroller Thomas P. DiNapoli, trustee of the $183.5 billion New York State Common Retirement Fund (Fund), on Wednesday sent letters to 14 companies, including Exxon Mobil Corp., Hess Corp. and … businesses are taking in response to the increasing number of serious accidents involving trains shipping petroleum. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… $5.83 billion in the second calendar quarter (April-June) of 2024, an increase of 2.2%, or $127 million, compared to the same quarter last year, according to a report released … $583 billion in the second calendar quarter AprilJune of 2024 an increase of 22 or $127 million compared to the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45) 90-Day Response
To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s45-response.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45)
To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s45.pdfMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims (2024-S-1) (180-Day Response)
To determine if Medicaid made overpayments to providers who reported claims with a PR 45 cost-sharing amount.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s1-response.pdfVillage of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… report – pdf] Audit Objective Determine whether Village of Lake Placid (Village) employees and elected officials … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Village of Avon - Board Oversights and Professional Services (2018M-30)
… and the Board inappropriately authorized the use of capital reserve funds for non-capital expenditures. … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures … September 30, 2015. Background The Questar III Board of Cooperative Educational Services (BOCES) is an association … Questar III Board of Cooperative Educational Services Purchasing 2015M361 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… audit follow up town addison supervisors fiscal responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… electronic transfers to pay his credit card and cell phone bills, according to two audits issued today by New York … electronic transfers to pay his credit card and cell phone bills …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli Releases February State Cash Report
… state is on target to reach year-end revenue projections with collections of $67.8 billion in taxes through the first … Tax (PIT) collections. The General Fund ended February with a balance of $14.3 billion, which was nearly $677 … state is on target to reach yearend revenue projections with collections of $678 billion in taxes through the first …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOpinion 90-42
… -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, … actions in rem, pursuant to title 3 of article 11 of the Real Property Tax Law [RPTL], and whether a city housing …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… water and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials … of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … Determine whether Village of Castile Village officials accurately billed New York State …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Kaser - Refuse User Fees and Records (2018M-97)
… whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate records … collection which exceeded the outsourced contracted cost of $215,352 for collection without adequate substantiation … was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97IX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant … Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewCOVID-19 Pandemic Small Business Recovery Grant Program
… Objectives To determine whether Empire State Development (ESD) awarded … ESD established performance measures to assess the impact of the awards. The audit covered the period from April 2021 … To determine whether Empire State Development ESD awarded …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… the financial recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not … the financial recordkeeping and reporting duties required of this position. We identified the following inaccuracies: … general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. $1,441,751 …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33LinkNYC Program Revenues and Monitoring
… Objectives To determine whether New York City received all the revenues … specified in the contract terms and whether the Department of Information Technology and Telecommunications (DoITT) … To determine whether New York City received all revenues … specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringOpinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ZONING AND PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential … Whether a suburban town with a population of over 400000 according to the 1990 federal census may …
https://www.osc.ny.gov/legal-opinions/opinion-92-19