Search

Town of Lockport – Culvert Pipe Fee Collections (2025M-57)

… (Policy) requires all applicants to pay an application fee when submitting the application and the installation fee prior to the start of a project. Strong and effective … by the Town’s Policy and did not collect one installation fee totaling $400 and seven 1 application fees totaling …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57

Town of Hornellsville – Financial Management (2025M-102)

… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … the annual budget and multiyear financial and capital plans and establishing financial policies, such as those for … adopt comprehensive written multiyear financial or capital plans that could have assisted it and officials in developing …

https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102

Oversight of Homeless Shelters (Follow-Up)

… fact, for many rural counties, hotels and motels are the only option, as there are no formal shelters. Of the 57 …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-follow

State Comptroller DiNapoli Releases Audits

… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company (MTA Bus) provides bus service in portions of the Bronx, Queens, …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0

DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)

… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we identified at select …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4

Village of Hudson Falls – Information Technology (2025M-10)

… properly protected from water damage that occurred due to roof construction at the Village Hall. Weaknesses in policies, oversight and other internal …

https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10

Opinion 88-70

… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …

https://www.osc.ny.gov/legal-opinions/opinion-88-70

Administration and Monitoring of Financial Assistance to New York City Businesses

… Objectives To determine whether the New York City Industrial Development Agency (NYCIDA) has … August 2021. About the Program NYCIDA was created by the New York City Council in 1974 “to promote the economic … NYCIDA provides financial assistance to companies in New York City through tax waivers of City and State sales and …

https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businesses

DiNapoli: NYRA's Future Uncertain

… The New York Racing Association’s (NYRA) traditional racing … profitable, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also noted … rights, titles and interests in racetrack properties to New York state. In return, the state forgave nearly all of …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertain

DiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances

… savings initiatives will allow New York City to maintain budget balance in the coming fiscal year, but the city faces … that are likely to exacerbate already large out-year budget gaps, according to a report on the city Fiscal Year (FY) 2024 Executive Budget released today by State Comptroller Thomas P. …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-finances

Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million

… us on this report. I hope this report will be used not only as a record of the lax oversight that existed at the …

https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-million

DiNapoli Releases Report on Pre-Pandemic Migration Trends

… (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than nonresident … between 2015 and 2019 was approximately 28,700, or 0.3% of resident taxpayers. Married filers left New York at twice the … and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trends

VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables

… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables

VII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables

… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS … Payable >Vouchers > Add/Update > Regular Entry The Voucher Style is “Adjustments”. Chartfield Coding Requirements Within the AP Adjustment Voucher there are two invoice lines, each with its own …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparation

Oversight and Enforcement of the Rechargeable Battery Law

… contain metals such as mercury, lead, cadmium, nickel and silver, and lithium-ion, all of which can pose a threat to …

https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-law

State Comptroller DiNapoli Releases School District Audits

… school district audits have been issued. Greenville Central School District – Network User Accounts (Greene … generic and former student and employee accounts. Lansing Central School District – Procurement (Tompkins County) … IT resources received periodic IT awareness training. South Seneca Central School District – Online Banking (Seneca …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits

… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, overpaid the … leave. The audit findings have been turned over to Suffolk County District Attorney Thomas J. Spota for review. … Officials of the Wyandanch Public Library in Suffolk County failed to notice $4600 in missing cash overpaid the …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefits

Subway Wait Assessment

… progress toward its goal of providing reliable service for its customers and federal, State, and local government … at a station beyond their scheduled wait time; Additional Train Time, the average time customers spend on board a train … peak/off-peak service for only weekday service – weekend statistics are not provided on the Dashboard. Key …

https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessment