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NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on NYSARC’s CFRs for the two fiscal years ended June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDiNapoli Issues Report on Transparency of Village Fiscal Activities
… report significantly late (an average of 331 days), and only one filed within the 90-day requirement. All but one of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesContract Participation of Minority- and Women-Owned Business Enterprises
… make a "good faith" effort to achieve their goals, and report quarterly on its level of participation to the Department of … the case, and as a result, WCHCC did not submit accurate quarterly reports to DED for fiscal years 2013-14 and 2014-15 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesTown 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-57Town 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 … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … of the actual fund balances of the TW and TOV funds which limited the Board’s ability to accurately assess the funds’ …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Oversight 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-followState 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-0DeRuyter 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-reportings9-25-4Village 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-10Opinion 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-88-70Administration 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-businessesDiNapoli: 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-uncertainDiNapoli: 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-financesCorrupt 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-millionDiNapoli 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-trendsVII.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-receivablesVII.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-preparationOversight 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-lawState 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-auditsDiNapoli: 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