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DiNapoli: Better Oversight Needed at Homeless Shelters
… Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate … said. “In too many cases, the Office of Temporary and Disability Assistance is failing to ensure a healthy living … included in the audit. Full Report Office of Temporary and Disability Assistance: Oversight of Homeless Shelters Find …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersComptroller DiNapoli Releases School District Audits
… Management (Suffolk County) The district’s general fund balance increased by $12.9 million (141 percent) from … condition significantly declined due to a successful tax certiorari challenge. As a result, unrestricted fund … City School District – Budgeting and Multiyear Financial Planning (Monroe County) The board and district officials …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followDiNapoli: Halfway Through the Year, Revenue Hole Persists
… Halfway through the state’s fiscal year, state tax receipts are trailing last year by $2.8 billion, according to the September State Cash … negative effect on the first half of the state’s fiscal year,” DiNapoli said. “The pandemic has created a profound … Halfway through the states fiscal year state tax receipts are trailing last year by $28 billion …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are … To determine whether the New York State Thruway Authority ensures that New York State …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsSelected Management and Operations Practices (Follow-Up)
… officials stated that they started projects related to electric vehicle (EV) charging as early as 2011. During the 2013 State of the State …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followNew York City Budget Balanced But Economic Risks Have Grown
… (FY) 2019 with a surplus of $4.2 billion, according to a report released today by State Comptroller Thomas P. … could require additional support from the city. Read the report , or go to: … year FY 2019 with a surplus of $42 billion according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownState Agencies Bulletin No. 1714
… Purpose To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … To provide agencies with instructions on how to update a Tier 6 employees Retirement Plan page due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcTown of Owego - Water Fund Operations (2021M-205)
… water bills tested were not calculated correctly resulting in approximately $70,000 of lost revenue for the Town. All 51 … water district had operating surpluses of over $465,000 in 2019 and $395,000 in 2020. 28 percent of the water produced, or 138.6 million …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Copiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Town of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not reliable. $590,880 in revenue and …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Clifton Park – Information Technology (2020M-162)
… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Determine whether Town of Clifton Park Town officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for all collections from ECA advisors. Ensure all checks have two …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTri-Valley Central School District - Financial Management (2020M-17)
… was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Genesee Valley Central School District - Financial Management (2019M-231)
… appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Town of Greene – Justice Court Operations (2021M-95)
… Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, … The Justices did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her … Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Knox – Town Clerk (2020M-72)
… the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, … whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54