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Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… benefit liabilities totaling over $7.1 million when there is currently no authority to reserve funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mChild and Dependent Care Credit
… claimed were not paid by the taxpayer, but were paid, in whole or in part, through subsidies from the New York State Office of … from OCFS and ACS. Use the data to identify taxpayers who claim inappropriate credits. … The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditChateaugay Central School District – Leave Accruals (2016M-149)
… was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The cumulative effect of these errors is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Highland Central School District – Financial Condition (2013M-358)
… through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, … year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Trumansburg Central School District – School Lunch Operations (2015M-171)
… 2014-15 fiscal year are $514,510, funded primarily with federal and State aid and revenue from the sale of food to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Irvington Union Free School District – Information Technology (2016M-266)
… acceptable use policy does not address computer users who do not use the District’s computers for instructional … the District’s acceptable use policy to address users who do not use computers for instructional purposes and to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266DiNapoli: Local Sales Tax Collections Up 3% in November
… in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State Comptroller Thomas P. … sales tax growth in November was a bit stronger compared to the 1.9% year-to-date increase,” DiNapoli said. “New York …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberAvon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… fees were accurately calculated and paid in accordance with written agreements. Key Findings The Board entered … into written staff services agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation … and corrected these errors. Key Recommendations Consult with legal counsel regarding the overpayments to the …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Comptroller DiNapoli's Legislative Program
… committee, during an active government procurement. Makes Unclaimed Child and Spousal Support Payments Interest … S.8253 (Brisport) - Allows for the payment of interest on unclaimed spousal and child support. Deposit Placement … – S.8406 (Sanders) - Increases the maximum amount of funds on deposit at a community banking institution to thirty …
https://www.osc.ny.gov/legislationDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… The Metropolitan Transportation Authority (MTA), and homeless New Yorkers, have been shortchanged by the nonprofit hired to … and elsewhere, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Straphangers and …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachOpinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… April 16, 2021 Edition Analysis of the Paycheck Protection Program in New York The Paycheck … by the U.S. Small Business Administration (SBA) first authorized by Congress in March 2020 to respond to the … expenses, such as rent and utility payments. The loan can be forgiven if the business maintains employment levels …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021DiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… misconduct, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The … such as Pennsylvania and Florida, have addressed this risk by requiring licensees to report new convictions within 30 … oversight. SED officials acknowledged the risks noted by DiNapoli's auditors and cited steps they took to address …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… 77 percent in 2014 to 61 percent in 2015. Interest paid on late contracts was also down from $195,663 the year before … See a breakdown of self-reported agency performance on late contracting. “The state relies on nonprofit human services providers to deliver essential …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local … by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was 2,885 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… Immigrants in New York state comprise 22 percent, or 4.4 million, of the … cities and driven growth in other areas such as New York City and Long Island. “Immigrants are nearly a quarter …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaMarketing Service Performance Monitoring
… Purpose To determine whether Empire State Development (ESD) has established adequate internal … prevent economic stagnation, encourage the creation of new job opportunities, increase revenues to the State and its … factors such as the extent to which people perceive New York to be a good place for business development or to visit, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health – Medicaid Program – Improper Payments for Brand … York’s Medicaid program, administered by the Department of Health (DOH), covers medically necessary prescription and … paid using brand name drug pricing methods, and the Office of the Medicaid Inspector General has made minimal progress …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-audits