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State Contract and Payment Actions in July
… Supplemental Food Programs. Office of Parks, Recreation & Historic Preservation $6 million with Starr Whitehouse … Fund $27.1 million with Manning Squires Henning Co. for renovations to the Milne Library at SUNY Geneseo. $20.5 …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-julyXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York … funds. Such agencies are logically part of the reporting entity due to the direct relationship between the agency and … consists of all the organizations that make up its legal entity, including all funds, organizations, institutions, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… Proposed federal changes to the Supplemental Nutritional Assistance Program (SNAP), … helping households obtain food, would increase costs to state governments, limit eligibility and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodState Comptroller DiNapoli Releases Municipal and School Audits
… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Contract and Payment Actions in December
… contracts and payments is available at www.openbooknewyork.com . Major Contracts Approved Office of Children and Family … Aiken, Inc., and $2.4 million with Assignment America, LLC. Department of Environmental Conservation $4.4 million … The Comptroller’s auditors also recovered nearly $26,000 from vendors owing debts to the state, and held …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberState Contract and Payment Actions in May
… Invasive Species Prevention Program. $4.1 million with the New England Interstate Water Pollution Control Commission for … Health $3.5 million with the Mental Health Association in New York State, Inc. for coordination of regional suicide …
https://www.osc.ny.gov/press/releases/2018/06/state-contract-and-payment-actions-mayLocal Sales Tax Data, Reports and Resources
… Annual and Quarterly Reports Understanding Local Sales Tax Local Sales Tax Sharing Interactive Map Monthly and … for local governments and other local taxing entities in New York State totaled $18.2 billion from January to … for local governments and other local taxing entities in New York State totaled $11.9 billion in the first half of …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesComptroller DiNapoli Releases School Audits
… District and the Westmoreland Central School District . “In an era of limited resources and increased accountability, … has online banking access for all of its bank accounts. In addition, district officials do not secure user names, … property owners’ successful tax certiorari claims. In 2007, district officials issued $194 million in debt to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1287
… Purpose To inform agencies of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York … To inform agencies of the change related to the taxation of imputed income for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeOversight of Homeless Shelters
… of other unacceptable living conditions, including trash piles stored in a children’s play area; holes in walls, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOpinion 91-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit … Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Tuition Assistance Program – LIM College
… Purpose To determine whether LIM College officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background … are responsible for certifying student eligibility. LIM College (LIM) was founded in 1939, and was originally known …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeOverpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … MCO. The MCO, in turn, is responsible for the provision of covered health care services. In addition to monthly … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followCollection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires … then annually submit a report of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Selected Operating and Administrative Practices at the Bureau of Narcotic Enforcement (Report 2011-S-19). … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followTuition Assistance Program – Vaughn College
… Purpose To determine whether Vaughn College of Aeronautics and Technology officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … To determine whether Vaughn College of Aeronautics and Technology officials complied with the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeNational Directory of New Hires Data Security
… of New Hires (Directory) data provided by the Office of Child Support Enforcement (Child Support Enforcement), a … Services). The Directory data is comprised of information on new hires, quarterly wage, and unemployment insurance. The … identified as in-progress. Other Related Audits/Reports of Interest Office of Temporary and Disability Assistance: …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityCollection of Special Hauling and Divisible Load Overweight Permit Fees
… of oversize and overweight vehicles and loads on the State highway system through a permitting process that helps maintain highway safety and protect the integrity and reliability of … or other item that exceeds legal dimensions for the highway but cannot be broken down into smaller shipments. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesQuality of Internal Control Certification
… Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by … York State Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and public … public authority to certify compliance with the Internal Control Act by April 30 of each year by submitting a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… and the New York State Department of Financial Services (DFS). In December 2011, Davis Ethical was sold. We limited … quantities. Key Recommendations Coordinate with the NCDA, DFS, and other authorities as requested to assist in any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy