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Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)

… active projects.  AIDA officials did not require project owners to submit supporting documentation for capital … did not conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not … PILOTs, totaling $1.27 million in 2023 and $1 million in 2024, which resulted in late distributions to affected taxing …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approval

XI.2.A Thresholds – XI. Procurement and Contract Management

… that are food, including milk and milk products or animal or plant fiber products, that are grown, produced, … in New York State or textile products manufactured from animal or plant fiber grown or produced predominantly in New … Contracts (BOC). Guide to Financial Operations REV. 06/03/2025 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholds

DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms

… The critical role farms play in New York cannot be overstated, both as an … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there … that is contributing to the consolidation and the loss of farms. Policymakers must consider the ways in which state …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farms

Improper Payments for Brand Name Drugs (Follow-Up)

… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers … their approval status by the federal Food and Drug Administration (FDA). However, our follow-up found that the …

https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-follow

The North Country Is Among the Top Regions in the State for Agricultural Sales

… The critical role farms play in New York cannot be overstated, both as an … State Comptroller Thomas P. DiNapoli.  “New York’s diverse farms are an essential part of the state’s economy, but there … that is contributing to the consolidation and the loss of farms. Policymakers must consider the ways in which state …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-country

Schenectady County – Investment Program (2025M-5)

… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …

https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5

Town of Lee – Financial Management (2025M-63)

… general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the general fund and $300,000 in the highway fund). … excessive unrestricted fund balances to accumulate in both funds In addition the Board did not develop or adopt …

https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63

DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections

… Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New York State … tolls can mean loss of revenue to the state or aggravation for New Yorkers facing incorrect bills. I appreciate the … revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. Comptroller …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collections

State Comptroller DiNapoli Releases Municipal & School Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Ewen Fire District – Financial Management (Ulster County) The board and officials did not properly manage the district’s financial operations, including ensuring that …

https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-audits

Controls Over the Empire State Supportive Housing Initiative (Follow-Up)

… in our initial audit report, Controls Over the Empire State Supportive Housing Initiative ( 2022-S-22 ). About the Program Established in 2016, the Empire State Supportive Housing Initiative (ESSHI) is part of the … various populations to be served by both OMH and the other State agencies under ESSHI. Each of OMH’s ESSHI contracts …

https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-follow

State Comptroller DiNapoli Releases School Audits

… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0

DiNapoli: Local Sales Tax Growth Slows During First Half of 2019

… and 3.2 percent, respectively, over the same periods in 2018. In comparison, 2018 collections for the early quarters grew by 4.8 percent and 7.2 percent over the same periods in 2017. Most of the economic factors that typically explain …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019

DiNapoli Releases Municipal Audits

… and effectively.” Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218) … Auditors found numerous weaknesses in controls over payroll processing and the maintenance of time and attendance …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-audits

New York Youth Jobs Program

… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … which was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs …

https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-program

XII.8.E Payment Assignments – XII. Expenditures

… the assignment of contract payments to an individual or entity other than the original contract holder. Payment … due under a contract from the contractor to another entity. The contractor continues to fulfill all … contract, but assigns their right to payment to another entity. To effectuate a payment assignment, assignors must …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignments

Oversight of Information Technology Consultants and Contract Staffing

… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements between April 1, 2015 and July 12, 2018 and subsequent documentation and … information technology services procured from consultants and …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing

State Comptroller DiNapoli Releases Audits

… the project review backlog. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-audits

Medicaid Program – Managed Care Organizations: Payments to Ineligible Providers

… managed care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … to the Medicaid or Medicare programs or who have engaged in other unacceptable insurance practices face possible … those efforts, however, we identified certain weaknesses in the Department’s and MCOs’ processes that, if properly …

https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providers

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the Village of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Johnstown the City of Mount Vernon the Village …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2

Cost-Saving Ideas: Reviewing Your Revenue Collection Process

… revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How … By becoming more efficient, your local government can possibly increase collections, lower processing costs and … service fee to be charged for each transaction. Determine whether your local government will absorb the cost of …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-process