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County of Rockland – Budget Review (B6-14-24)
… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationMaine-Endwell Central School District – Financial Condition (2013M-49)
… in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of … of this over-estimation, $7.4 million, was in salaries and benefits, which should be budgeted on established salary …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49City of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… District, which operates two schools with approximately 800 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Roxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultThe Tourism Industry in New York City
… 2020, from a record 283,200 jobs in 2019. Tourism accounts for 7.2 percent of total private sector employment and 4.5 … food — glued together by hospitality and transport, which serve as the core infrastructure. Visitors and visitor … Electronics Stores 20% 445110 Supermarkets and Other Grocery (except Convenience) Stores 20% 445120 Convenience …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a … Auditors also reviewed the timeliness of SIST offender photo updates. Photos of SIST offenders are supposed to be … a month late. At the time of the audit, one respondent’s photo had not been updated in almost a year. The …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown civic center and expenses … outpace revenues, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report, part of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… participation to the Department of Economic Development (DED). In 2011, DiNapoli issued a report on MWBE reporting at … performed work on MTA contracts and amounts reported to DED represent amounts actually paid to certified MWBE …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesAuditors Find Safety Hazards at Pre-K Facilities in New York City
… York City’s Department of Education’s (DOE) oversight of Universal Pre-Kindergarten (UPK) programs found classrooms … “New York City is leading the way in providing access to Universal Pre-K programs, but some providers have health and … the New York Citys Department of Educations oversight of Universal PreKindergarten programs found classrooms with …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… records. DiNapoli recommends OCFS: Identify and implement strategies to improve county and VA compliance with …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightWall Street Bonuses Declined in 2011
… forecast to decline by 14 percent to $19.7 billion during this year’s bonus season, according to an estimate released today by State … here to view a video of Comptroller DiNapoli discussing this year’s Wall Street bonus report “Cash bonuses were down … forecast to decline by 14 percent to $197 billion during this years bonus season according to an estimate released …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Comptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… of monthly pension benefits via direct deposit to a joint bank account she held at Citizens Bank with Tammy Banack. Rosemary Banack died on … 2009. Tammy Banack concealed Rosemary Banack's death from Citizens Bank and the Retirement System, in order to maintain …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andLong Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an … only region in the state to see the numbers climb for both farms and farmland acres in the most recent United States … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandState Agencies Bulletin No. 271
… Purpose To provide related panel information and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary panel, and the Workers' Compensation Data panel. Effective … To provide related panel information and advise agencies of view access to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… of nationals from 19 countries. International students pay full tuition and other costs; as such, their payments are an … by potential declines in international students whose full tuition payments act to subsidize charges paid by New …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-ny