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Riverhead Central School District – Financial Operations (2025M-64)
… Did the Riverhead Central School District District Board members Board receive complete …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Middlesex Fire District – Procurement (2025M-135)
… the emergency exception to competitive bidding applied when procuring a new tanker truck. Additionally, officials … response letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the New … of the State Comptroller’s (OSC) authority as set forth in Article 3 of GML. Our methodology and standards are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Agencies Bulletin No. 1128
… reduced and reported to the Employees’ Retirement System in accordance with the Deficit Reduction Plan. Affected Employees CSEA employees in the following bargaining units who are enrolled in ERS (Retirement Plan 7Y): Administrative Services BU02 … be reduced and reported to the Employees Retirement System in accordance with the Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesState Authority Codes
… Fiscal Stability Authority 55290 Erie County Medical Center Corporation 22580 Hudson River Park Trust 21719 Long … 55250 Nassau Health Care Corporation 55260 Natural Heritage Trust 21120 Nelson A. Rockefeller Empire State Plaza Performing Arts Center Operating Corp 01361 New York City Off-Track Betting …
https://www.osc.ny.gov/public-authorities/state-authority-codesState Agencies Bulletin No. 885
… Effective Date(s) Administrative paychecks dated April 1, 2009 and Institution paychecks dated April 9, 2009 Background Chapter 617 of the Laws of 2007 amends NYS … these changes that began in April 2008. Effective April 1, 2009, affected employees’ contributions will be further …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli: Comcast Agrees To Disclose Political Spending
… Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… health care costs by age groups is not readily available in New York, DiNapoli's report found that overall, such costs rose to over $380 million in 2015-16 State Fiscal Year, an increase of $64.5 million, or 20.4 percent, in the last three years. "New York must confront the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… position to enrich himself with funds meant to support his community,” said DiNapoli. “Any violation of the public’s … dollars that were meant to keep snowmobile trails and the community safe. We have zero tolerance for those who seek to … Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitComptroller DiNapoli Releases Municipal Audits
… Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the … and online payments with approved abstracts. City of Long Beach – Budget Review (Nassau County) The significant revenue … Carthage Water Pollution Control Facility City of Long Beach Oneida Public Library Village of Quogue and the Shelby …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… an increase of $11.4 billion, or 8.3 percent, from the prior year, largely because of one-time financial … and a boost in federal aid, according to a report on the state’s year-end finances issued today by State … in revenue from settlements last year, with even more on the way this fiscal year,” DiNapoli said. “While these …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the village did not send invoices to the three towns for unpaid ambulance bills and administrative billing fees. … As a result, the village is owed more than $1 million for ambulance services. Village of Nissequogue – Information …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… following audits have been issued: Albany Port District Commission: Select Financial Management Practices (2015-S-55) … These costs included $13,570 in other than personal service costs and $1,884 in personal service costs that were either ineligible expenses, not …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… The chairman of the Wallkill Fire District’s Board of Fire Commissioners was charged this morning with stealing … Attorney Holley Carnright announced. Michael Denardo, 38, of Wallkill, is accused of conning a board member into … The chairman of the Wallkill Fire Districts Board of Fire Commissioners …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from … to $121.1 Billion In SFY 2021-22, reported New York State tax collections increased by 47 percent, primarily reflecting the economic recovery as well as temporary tax rate increases included in the SFY 2021-22 Enacted …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… on its Consolidated Fiscal Reports (CFRs) were allowable and properly documented pursuant to the State Education … School (Sunshine Developmental) provides special education and integrated therapeutic preschool programs for about 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 1, 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesOversight of the Early Intervention Program’s State Fiscal Agent
… provided. The audit covered the period April 1, 2013 through December 10, 2015. Background In New York State, the … first through third-party payers, including commercial insurance and Medicaid. The State and counties share the … Despite improvement in the SFA’s timeliness of EI claim payments, as of September 2015, there were 169,615 …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentRailroad Bridge Inspection Program
… in the State to ensure they meet the bridge inspection requirements. This audit covers the period January 1, 2010 … railroads comply with its bridge inspection and reporting requirements. For example, the bridge management plans on … in the State to ensure they meet the bridge inspection requirements …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-program