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State Comptroller DiNapoli Releases Municipal Audits
… were not aware of the proper use of Foreign Fire Insurance tax proceeds and made unauthorized disbursements using those …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… $17.3 billion. Business tax revenues are projected to reach nearly $8 billion, up 11.4 percent from SFY 2017-18. … assistance Medicaid payments through the Department of Health. Calls by the President and some members of Congress … 4.4 percent annually through SFY 2022-23, when it will reach $7.3 billion. The combined balance of the state's …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansComptroller DiNapoli Releases School Audits
… charter school tuition fees and social security and Medicare taxes. In addition, revenues from tuition payments …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1DiNapoli: Tax Breaks From IDAs Continue to Climb
… tax exemptions in 2015, an increase of 10 percent from the prior year, according to a report issued today by New York … tax exemptions in 2015 an increase of 10 percent from the prior year according to a report issued today by New York …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbDiNapoli Identifies Problems With Low-Cost Power Program
… The New York Power Authority (NYPA) made errors and overrode applicant scores when it distributed low-cost power to companies, according to an audit released today by … The New York Power Authority NYPA made errors and overrode applicant …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programOpinion 98 - 22
… of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds … in village); (providing for, increasing or eliminating cap on in village) VILLAGES -- Powers and Duties (establishment of, increase or elimination of cap for publicity fund) VILLAGE LAW, §4-412(1); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-22VI.2.C Budget Journal Transactions – VI. Budgets
… §40-a to denote the type of entity that is responsible for reimbursement. This attribute will remain blank if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsComptroller DiNapoli Releases Municipal Audits
… Berlin , Dunham Public Library , Town of Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake … Fire District , Town of Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget … multiyear financial or capital plan. Town of Huron – Financial Management (Wayne County) Town officials …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Monitoring of Construction Management (Follow-Up)
… four recommendations included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). … December 30, 2021, was to determine if OGS was adequately monitoring construction management contracts to ensure they … four recommendations included in our initial audit report Monitoring of Construction Management Report 2020S42 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followOversight of Water Supply Emergency Plans (Follow-Up)
… included in our initial audit report, Oversight of Water Supply Emergency Plans (Report 2021-S-39 ). About the … is responsible for overseeing the delivery of drinking water to ensure that it’s suitable for people to drink. Its Bureau of Water Supply Protection assists with water system security, …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followBaker Victory Services – Compliance With the Reimbursable Cost Manual
… charged to a specific program must be allocated across all programs. The RCM requires special education providers to … cost allocations. As a result, we could not confirm that all costs that Baker Victory allocated to its rate-based … include maintaining required supporting documentation for all claimed expenses, including allocated costs, and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualOversight of Student Immunization in Schools
… the applicable laws and regulations. Additional resources can be located online at SED’s technical assistance center. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsOversight of Shelter Placements
… the individual’s needs and the type of shelter that would best facilitate their transition to more permanent housing. … being placed in and/or transferred to shelter that could best provide the services necessary to help the individual …
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsLanguage Access Services
… Objective To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, … To determine if the Department of Motor Vehicles is adequately serving the needs of …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesFare Collection
… service divided into eight fare zones. Two main types of tickets are offered: commutation (unlimited weekly and … weekdays, all day on weekends, and on some holidays. LIRR tickets can be purchased in either hard copy or electronic form. One-way trips range from $1.50 to $29.25. Tickets can be purchased prior to boarding or, for an …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Steuben County – Financial Management (2025M-127)
… corrective action. Appendix C includes our comments on the County’s response. We conducted this audit pursuant to … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly … – January 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing unauthorized, improper or … did not properly audit all claims prior to payment Of the 1467 claims totaling $242 million we reviewed 266 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… risen to the highest level permissible under law in 2021. Unless the state or federal government takes … DiNapoli said. “The state currently owes Washington $9 billion and the obligation to pay back this money and … 9.9%. If New York continues to hold a negative balance on Jan. 1, 2022 and does not meet certain federal rules by Nov. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-government