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Comptroller DiNapoli Releases School Audits
… consistently overestimated expenditures by a total of $19.7 million and increased the tax levy by 11.5 percent over the five-year period ending June 30, 2013. These budgeting practices generated …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsXIX.1 Overview – XIX. Project Costing (PCIP)
… business needs. The Enterprise Enhancement Phase 1 (EE1) project enabled the use of the Project ID to represent the project and the Project Costing module to associate the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be easily identified … - Refund Account. Refund checks also contain a letter “P” or “W” in the upper right hand corner and will contain one … information regarding vendor checks that are returned or need to be reissued, see Section 9.C – Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … The purpose of this section is to provide guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderNew York State Comptroller DiNapoli on NYC Executive Budget
… total budgeted spending in FY 2023 is expected to near $105 billion. “The Executive Budget mitigates some …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… State Police, and Acting Wayne County District Attorney Christopher Bokelman, State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksDiNapoli: Positive Fiscal Outlook for Plattsburgh
… A steady population, an expanding tax base and a diverse economy have helped establish a stable … A steady population an expanding tax base and a diverse economy have helped establish a stable …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghComptroller DiNapoli Releases Municipal Audits
… Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Capital – 2023 Financial Condition Report
… 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within major … all capital projects spending in SFY 2022-23, up from 48.5 percent five years earlier. The increase is largely related … $449.2 million (38.7%). Housing, up by $239.4 million (71.5 percent). This category’s share of total capital spending …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… recommendations made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and … were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s family members and associates … eight recommendations in our initial audit report Eye Care Provider and Family Inappropriately Enroll as Recipients and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35RFQual #22-02 – Medical Examiner Management Services
… at OSC, via email (preferred) to [email protected] or via hard copy mail to: Director of Finance …
https://www.osc.ny.gov/procurement/rfqual-22-02Medicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… individuals. The audit covered the period from March 2021 through March 2022. About the Program The Department of Health … dualeligible individuals The audit covered the period from March 2021 through March 2022 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamApplication Review and Site Permitting for Major Renewable Energy Projects
… to site major renewable energy projects and bring them online faster in support of the Climate Act’s ambitious goals …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsPark Accessibility for People With Disabilities
… free concerts, world-class sports events, and cultural festivals. NYC is home to 8.5 million people, including …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesNYS 529 Program, Qualified Withdrawals
… 529 Program, Qualified Withdrawals – Signed as Chapter 310 of the Laws of 2024, A.10209/S.9701 (McDonald/Stavisky) – Provides that the payment of principal and interest on a qualified … Provides that the payment of principal and interest on a qualified education loan and …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsPompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Lake Pleasant Central School District – Claims Auditing (2021M-202)
… purposes and properly audited and approved before payment. Key Findings We found the Board ensured that claims … were not always properly audited and approved before payment. Eleven signed checks (22 percent) reviewed totaling … totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Border City Hose Company – Financial Oversight (2025M-39)
… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Fairview Fire District – Procurement and Claims Audit (2025M-75)
… whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods … We attribute these findings to a general lack of Board oversight, as well as inadequate policies and … process for 11 other purchases totaling $178,347 out of 18 totaling $414,458. Did not effectively audit all 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75