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Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
… are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … because there are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… did not employ long-term financial planning, which would have helped it identify historical budgeting trends. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … were not issued to provide supporting documentation for the funds collected during our audit period and checks … Fire Chief periodically signed a series of blank checks for the Treasurer to use for Company disbursements. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Hurley – Transfer Station Collections (2024M-132)
… As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or … and invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 … former transfer station Manager’s (Manager) remittances to the Town Clerk (Clerk) exceeded the amounts recorded in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Opinion 94-22
… Municipal Law, §980-d. The plan must contain all items required by General Municipal Law, §980-a, including, among … the letting of contracts by the municipality. It is clear from section 980-l that district charges, which are derived … thereof (see, e.g., Town Law, §118[1]; cf. 1987 Opns St Comp No. 87-50, p 77, pertaining to advance payment for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli: NYC Spending Priorities Shifted During Pandemic
… the city’s pre-pandemic and current preliminary budgets for Fiscal Year 2024 (FY24) to examine how spending … made possible by significant federal pandemic assistance. This funding will support preschool for 3-year-olds and COVID … for many of these programs remain unidentified in the out-years of the financial plan, representing fiscal cliffs …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… Preservation Fund (Suffolk County) Town officials from all five towns (East Hampton, Riverhead, Shelter Island, … and issued to the school districts of origin for all eligible nonresident foster care students. Questar III … review, Questar BOCES officials properly accounted for all 817 IT hardware assets reviewed with a purchase value of …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… cheat taxpayers, commit fraud, or violate the public trust have no place in the state of New York, and will be … 2011, the Attorney General and State Comptroller offices have worked together to fight corruption through their Joint Task Force on Public Integrity. They have brought charges against dozens of individuals implicated …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s … York state’s and New York City’s economies, as a source of tax revenue and job creator in other industries. The state … 1990 to 2019 Annual Profits and Employment Chart Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallOversight of Selected Aspects of Traffic Controls
… recommended improvements. The Department did not provide any documentation that the EIU took action to determine if … cases from the ICU and documents the results regarding any safety improvements that can be made to an intersection. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsState Comptroller DiNapoli Releases Municipal Audits
… former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not … In January 2024, the former supervisor was arrested for stealing town funds and pleaded guilty to grand larceny … superintendent did not agree, in writing, to expenditures for highway repair and improvement as required. As a result, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsLabor Investigations in New York City
… minimum wage violations, and child labor violations, have increased in the wake of the COVID-19 pandemic. In … they are able to reoffend. Further, we found: Claims that have remained open, without resolution, for lengthy periods – … are still in Active Investigation. Moreover, the Division does not have a process in place to identify which child …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli and President and CEO of … finance and insurance sector makes up 5% of the state’s employment, yet the sector is the state’s largest contributor …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Audits
… Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating … of Civil Service has contracted with CVS Caremark to administer the prescription drug program. In accordance …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Analysis of Executive Budget
… percent if tax revenue projections decline by $500 million or more from those in the Executive Budget. Another proposal … at $77.4 billion in SFY 2018-19, a decrease of 2 percent, or nearly $1.6 billion. This projected decline, according to … spending off-budget, change the timing of disbursements or otherwise affect reported levels of spending. After …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli: State Medicaid Needs to Stop Paying Bills That Federally Funded Plans Should Cover
… of Health has let the state’s Medicaid program pay for services that federally-funded health care programs … whether DOH was doing enough to control Medicaid costs for New Yorkers’ health care. The audits found tens of … to maintain enrollment by recertifying eligibility for Medicaid, which may result in enrollees transferring to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-state-medicaid-needs-stop-paying-bills-federally-funded-plans-should-coverState Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-300
… Purpose The purpose of this bulletin is to inform campuses of OSC’s automatic processing of the … (SUNY), authorizes the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage … Suffolk or Westchester Counties) $12.50 *The increase to $14.00 for employees whose job location is within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… to finish the project in a timely manner; and do not have the necessary quality control personnel as required by a … Ensure all quality assessments are performed and document any exceptions to this requirement. Require construction … managers to document specific “lessons learned” in any additional work orders. Ensure that Transit meets the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays