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City of Troy – Budget Review (B22-5-7)
… State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review of the 2023 proposed budget, we … City’s six collective bargaining agreements will expire on December 31, 2022. When the agreements are settled, the …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or … professionals providing services through the Medicaid fee-for-service program to be enrolled as participating providers … to determine whether the Department made improper payments for claims in violation of federal and State requirements …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5 ). About the … Regulations set standards for providing special education and related services designed to meet students’ unique needs … City Department of Education (DOE) – the nation’s largest school system – served approximately 900,000 students at its …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… on March 23, 2021. “This voter-approved borrowing is for major transportation, education and environmental … translated into favorable pricing and refunding savings for the state.” The winning bids were as follows: Series … cost bid of 2.424844 percent. The state received 13 bids for the $102.4 million of Series 2021A Tax-Exempt Bonds. The …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal Audits
… documentation to support efforts were made to obtain the best price. None of the 10 professional service providers … The board decided this was not in county residents’ best interest due to cost and environmental factors. City of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… The board did not establish adequate controls over payroll and employee benefit payments. The board also did not require … also found the board approved reimbursements to employees for medical benefit claims without ensuring they had adequate … (LLC) to lease and renovate temporary courthouse space for a 19-month period. Auditors found county officials did …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Guide to Federal Funding in New York
… Comptroller Thomas P. DiNapoli details the vast array of services that federal funding supports amid the continued … federal revenues in the state budget and federal support of the state’s safety net programs, which help New Yorkers … state fiscal year (SFY) 2025, representing more than 38% of the $249 billion in revenue received by New York in that …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkSprings Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the … University of New York system. The College is governed by an appointed 10-member Board of Trustees. Budgeted IT … options for the server room’s location that would provide a more appropriate environment. … Sullivan County Community …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom … Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $59.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mCity of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Village of Mill Neck – Financial Management (2014M-358)
… adequate policies and procedures or provided guidance on maintaining a reasonable level of fund balance. The Board … 2011-12 through 2013-14 fiscal years. Village officials have not developed a comprehensive, written multiyear …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The … operating deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Fishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in … 2015 totaled approximately $4.5 million. Key Findings Time and attendance records are not submitted by all employees, …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… board members attended the mandatory training, they would have better positioned themselves to oversee the financial … in implementing the recommendations and found, based on interviews, that the town has made progress taking …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Service-Disabled Veteran-Owned Business Program Implementation
… Veteran-Owned Business Act (Act) was signed into law on May 12, 2014. The Act established a 6 percent goal for … December 2015, the Division made substantial progress on its responsibilities as defined by the Act. For example, … Expand efforts to gather and analyze information on agency contracting needs and potential service gaps, and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … for addressing and maintaining compliance with data security requirements. New York City Department of Finance …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… Straphangers are waiting longer for the next train to arrive than the Metropolitan … important measurement of the reliability of subway service and riders' experience," DiNapoli said. "It turns out the way … to advise riders of delays and alternative routes based on real-time data obtained by traffic checkers to help alleviate …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014City of Lockport -- Budget Review (B18-1-10)
… that resulted in a budget shortfall of $23,074. Based on the results of our review, except for matters described in … they prepared cash flow estimates for 2019, which would have allowed the City to determine if unrestricted fund … Two of the City’s collective bargaining agreements (CBAs) have expired and 36 City employees are retirement eligible …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Municipal Audits
… of fund balance to appropriate. Therefore, the city would have a $325,379 budgetary shortfall in the water fund. The … 2023-24. The city could potentially face shortfalls based on revenue estimates for sanitation user fees, sewer usage …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-audits