Search
DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… New York City’s $104.8 billion preliminary fiscal year (FY) 2024 budget has benefitted from better-than-projected revenue … used to prepay a portion of the city’s debt service in FY 2024, has reached nearly $2.2 billion. The city continues to … likely be higher thereafter when fully annualized. The FY 2024 budget would continue to phase out federal pandemic aid, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadCamden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clymer Central School District – Financial Management (2016M-187)
… Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Starpoint Central School District – Financial Condition (2015M-266)
… September 1, 2015. Background The Starpoint Central School District is located in the Towns of Cambria, Lockport, … Starpoint Central School District Financial Condition 2015M266 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 … in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. Budgeted …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Athens - Town Clerk/Tax Collector (2018M-41)
… tax payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the Supervisor between four to six weeks later. Clerk fees and real property taxes were not … months of our audit period totaling $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … SOF revenue growth of 4.6%. Higher spending growth in school aid and Medicaid has driven overall spending growth. … Medicaid spending is projected to grow nearly 120% and School Aid 58.7%. On an All Funds basis, DOB projects …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Future Forward Internship Academy
… training/experiential learning, 22.5 hours on Agency payroll) Academic Component The Auditing track provides an … of State Expenditures, the Division of Investigations or Payroll, Accounting and Revenue Services. Track II – … hours in class/experiential learning, 22.5 hours on Agency payroll) Academic Component The Governmental Accounting & …
https://www.osc.ny.gov/jobs/internsOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Comptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… the Medicaid Redesign Team to reduce Medicaid costs and improve the delivery of health care services. As part of … from the mainstream Medicaid managed care benefit package and transferring these services to the Medicaid … taxi company did not maintain the proper records for any trips prior to 2016, which accounted for $2.4 million in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 Understanding the Audit Area Town … FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of … districts, for which the Town contracts with the North Hornell Volunteer Fire Department (Department) and the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Trash Can Free Stations Pilot Program
… stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is bagged and stored in refuse … 2012 (two in each of the Bronx, Manhattan, Brooklyn and Queens) as Phase II; and an additional 29 locations, on the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualExamination of Unemployment Insurance Benefits
… of our examination were to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by … Section 597.3 of the State Labor Law on the Unemployment Insurance Program. Consider seeking authority to prevent … of our examination were to determine if i Unemployment Insurance UI benefit payment requests and payments made by …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsState Comptroller DiNapoli Releases Audits
… by state entities. Auditors found OGS has taken steps to meet the requirements of EO 95; however, certain aspects … business functions. For instance, there are no processes to identify new high-value data sets to publish on Open Data … the problems identified in the initial audit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For purposes of this report, this program is … Step Up reports to SED on its annual CFRs. For the 3 fiscal years ended June 30, 2015, Step Up reported … the SED preschool cost-based program. Key Findings For the 3 fiscal years ended June 30, 2015, we identified $810,382 in …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… and our partnership with federal law enforcement, her scam was exposed, and no money was paid,” said DiNapoli. “My …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-scheme