Search
DiNapoli Releases Executive Budget Report
… In his annual report assessing the proposed Executive Budget, … programs. Potential cuts or significant policy changes in Washington may have a large impact on the state’s finances …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportDiNapoli: Trouble Ahead for Local Governments and Schools
… municipalities’ finances, according to a report released today by New York State Comptroller Thomas P. DiNapoli. As …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… (PANYNJ) was established in 1921 and was the first bi-state agency ever created under a clause of the Constitution … port and regional improvements not likely to be financed by private enterprise or would not be attempted by either state alone. These include the development of major …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceDiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… Local government sales tax collections in New York state totaled $22.1 billion in …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022Compliance With Jonathan’s Law (Follow-Up)
… of the investigation or the written request, whichever is later. OPWDD operates 13 Developmental Disabilities State … request or the conclusion of the investigation (whichever is later), as required. In a sample of 63 record requests, 32 …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followTown of Carroll - Audit Follow Up (2013M-221-F)
… [read complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fPublic Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the … the State’s Short Term Investment Pool (STIP) for the New York Racing Association’s Belmont Park redevelopment, which … to improve rail infrastructure between New York and New Jersey. For more information on public authorities, please …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… from April 2019 through June 2024. About the Program HTFC, a component of Homes and Community Renewal, administers RRAP … 515 Program regulations through triennial supervisory reviews. These reviews include interviews with project staff, reviews of …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the five … about $20 million), there was inadequate documentation to justify the non-competitive methods used to award the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-62021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls … provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… depositing cash receipts. Ensure that the clerk’s duties are adequately segregated or implement compensating controls, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… has not ensured that the employees who transport clients in NYC drive safely and have valid driver's licenses, according … for traffic violations so that fines are paid on time and recouped. Monitor DMV reports to ensure drivers' …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June … or properly exempted by District officials during Cycle Two. This occurred because District officials did not have a … resulting from additional tests performed in Cycle Two, they did not report three results through DOH’s Health …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… Cycle One: September 6, 2016, to October 31, 2016. Cycle Two: January 1, 2020, to December 31, 2020 (extended to June … or properly exempted by District officials for Cycle Two. This occurred because District officials did not have … Health Electronic Response Data System (HERDS) in Cycle Two, they did not report the results for 37 water outlets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11State Comptroller DiNapoli Releases Audits
… of Health (DOH): Managed Care Organizations (MCOs): Payments to Ineligible Providers (Follow-Up) (2019-F-2) An … information needed to assess the propriety of payments. In a follow-up, auditors found DOH officials made some progress … of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… for the period from January 2018 through November 2020 (the most recent information available). Telehealth … that amount in January 2019 (see Figure 1). By January 2020, just prior to the pandemic, telehealth utilization had … Telehealth Utilization, January 2018 through January 2020 Source: U.S. Centers for Medicare & Medicaid Services …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Controls Over Cash Advance Accounts
… To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance … and Travel Fund - $3,000. Key Findings Parks consolidated some of its authorized advance accounts by transferring the … the Office of the State Comptroller (OSC) of the change. Two funds had shortages that originated prior to 2011, but …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… expanded trade opportunities. I commend Labor Commissioner Roberta Reardon and her team for their efforts in promoting … said New York State Department of Labor Commissioner Roberta Reardon . “We understand the importance of ensuring …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reach