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County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2017-franklin-county-waste.pdfThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual (2017-S-13) 90-Day Response
To determine whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly calculated, adequately …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s13-response.pdfEarly Childhood Learning Center of Greene County - Compliance With the Reimbursable Cost Manual (2018-S-67) 90-Day Response
To determine whether the costs reported by Early Childhood Learning Center of Greene County on its Consolidated Fiscal Report were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s67-response.pdfUnited HealthCare: New York State Health Insurance Program - Upcoding of Selected Evaluation and Management Services (Follow-Up) (2013-F-13)
We have followed up on the actions taken by officials of United HealthCare (United) to implement the recommendation contained in our audit report entitled New Y
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f13.pdfVolunteers of America – Greater New York, Inc. Compliance With the Reimbursable Cost Manual (2017-S-32) 90-Day Response
To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s32-response.pdfMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsOswego County – Court and Trust Funds (2022-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings We found the records maintained by the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… and endorses model legislation. Publicly available records show FirstEnergy, which serves 6 million customers in seven … States with assets of approximately $247.7 billion as of Dec. 31, 2020. The Fund holds and invests the assets of the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… collections of $4.9 billion in February were $21.6 million above the state’s latest estimates, according to the monthly cash … billion, up 2 percent from last year and $21.8 million above the latest projections; All Funds receipts totaled … collections of $49 billion in February were $216 million above the states latest estimates according to the monthly …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … officials did not appropriately evaluate all projects prior to approval or monitor the performance of businesses … whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: What Are New Yorkers Getting From Federal Covid Relief Funds? The new state budget …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… Recipients, Including Sex Offenders (Report 2018-S-16 ). About the Program The Department of Health (Department) …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… shipping petroleum. “Rail lines carry petroleum crude oil through communities large and small, across important … rail accidents resulting in catastrophic losses from oil spills pose serious risks for the public, the … involved to enter bankruptcy. The companies that owned the oil shipped on the train were ordered to contribute to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilOpinion 93-2
… a village board of trustees may upon its own motion, and shall upon petition, cause a proposition on the question … which a petition could be filed" pursuant to article 9 and that the proceedings thereunder "shall be the same as if …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Debt – 2023 Financial Condition Report
… affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels … directly affect its ability to provide current services as well as its longterm fiscal health …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtTotal Spending – 2023 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State Spending Has … of 17.7 percent). State spending has been partially paid for by borrowing $31 billion since 2019, including $5.4 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending