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Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… and concealing conflicts of interest, were sentenced today to pay more than $1 million in restitution. Comptroller DiNapoli and D.A. Hoovler today also released a report detailing the defendants’ crimes … governance. Cozzolino, Villasuso and Diana were sentenced today in front of Judge Robert Prisco in Orange County Court. …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future … reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… >Vouchers > Add/Update > Regular Entry The Voucher Style is “Adjustments”. Chartfield Coding Requirements Within the … lines must net to $0. The first invoice/distribution line is for the credit (-) to the expenditure. This line must … Budgets and Spending Accountant. The most common exception is due to an overpayment received after an appropriation has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOversight of Homeless Shelters (Follow-Up)
… OTDA oversees the State’s network of emergency homeless shelters—ranging from large former hotels, apartment houses, … of supervision, inspection, and enforcement to ensure shelters’ compliance with applicable rules and regulations. … updated regulations to require all new family and adult shelters, regardless of size, to be certified prior to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followContract Participation of Minority- and Women-Owned Business Enterprises
… minority- and women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these results to the Department of … April 1, 2013 through September 30, 2015. Background WCHCC is a State Public Authority created under Sections 3300-3321 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesOversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental … with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types … To determine whether the Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawSubway Wait Assessment
… the Program Under the Public Authorities Law, the MTA is required to issue an annual report on its mission … According to Transit Operations Planning (OP), subway WA is calculated at time points, which should consist of between … direction. Therefore, the majority of the service provided is not captured in the WA calculation. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentAdministration and Monitoring of Financial Assistance to New York City Businesses
… be created or retained if the financial assistance request is granted. If NYCIDA determines that a business meets … a lack of assurance that the financial assistance process is fair and equitable to all businesses seeking assistance. … or whose applications stalled prior to award either is not kept or is incomplete. Additionally, not all required …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualTown of Hornellsville – Financial Management (2025M-102)
… Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference … amount of unrestricted fund balance within operating funds is an important financial consideration for town officials because it is available for appropriation to reduce taxes, fund one-time …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Hudson Falls – Information Technology (2025M-10)
… tablets) to perform day-to-day operations and access and store information collected by the Village. The Village …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … the State’s language access policy requiring translation of vital documents into the 12 most common non-English … Limited English Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that … Terminal (VLT) revenue from Resorts World New York City Casino is directed to NYRA for enhanced purses, operational … Expenses : New York Racing Association, or go to: http://www.osc.state.ny.us/audits/allaudits/093016/15s21.pdf …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli Releases Report on Pre-Pandemic Migration Trends
… New York State Comptroller Thomas P. DiNapoli. The report is based on the most recent data available. The Comptroller’s … Office will continue to monitor the trends as the data is updated. Policymakers can utilize this data as a resource … largest numbers of departures. “The personal income tax is the single largest state revenue source for New York, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… gaps, according to a report on the city Fiscal Year (FY) 2024 Executive Budget released today by State Comptroller Thomas P. DiNapoli. “The city’s economy … weather the years ahead.” DiNapoli’s report notes that FY 2024 budget balance is projected as the city is returning …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesKerhonkson Fire District – Board Oversight (2025M-124)
… oversight of the financial activities to ensure public funds are managed with accountability, transparency and … 18 years ago. As a result, the Board, taxpayers, New York State Office of the State Comptroller (OSC) and other … current AFR filing status at: https://web.osc.state.ny.us/localgov/afr-non-filers/ . …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… orientation and domestic partner benefits to same sex couples. As of this year, 89 percent of Fortune 500 companies …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… York State Police and District Attorney Callanan, Storrs is being brought to justice for his crimes.” Callanan said, … Comptroller’s Office and the New York State Police, he is being held accountable for his actions. This case serves as a reminder that public service is a privilege, not an opportunity for personal gain.” James …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move … An appropriated transfer moves monies from one fund to another by charging an appropriation containing specific … transfers move monies originally deposited in one fund to another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers