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Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… would have on the District’s fund balance and the tax levy. Recommendations The audit report includes two …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Cayuga County – Court and Trust Funds (2024-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Town of Java – Tax Collection Remittance (P1-24-21)
… The Tax Collector improperly followed the Supervisor’s instructions to not remit taxes to the County each month. The … governed by the Supervisor. By following the Supervisor’s instructions, the Tax Collector did not comply with Town Law, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not … not ensure the former Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals … million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… policies. In addition, the Board could not verify two projects’ self-reported and calculated revenues upon …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fState Comptroller DiNapoli Releases Jamaica Economic Snapshot
… my mind that the Greater Jamaica area is poised to attract top employers that are looking to hire the best and brightest …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Comptroller DiNapoli Releases Audits
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $810,382 in reported costs that did not comply with requirements. … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0XII.6.A Paying Another State Agency – XII. Expenditures
… Interagency payment, Business Units must identify if the billing is from an SFS Online or a Legacy System Business Unit. The following processes are billing scenarios with explanations as to how Business Units … the SFS to create transactions between one another. The Billing Business Unit is the agency supplying the good or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyComptroller DiNapoli Releases State Audits
… officials cannot account for over $75,000 in contingency funds that were to be used specifically for client housing … track coach routinely overestimated the amount of advance funds needed for athletic events. As a result, at one point … Also, the coach consistently returned unused advance funds more than two months later than required by the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsOpinion 92-13
… supervisor, town councilmen and town clerk. Towns which are not in counties having boards of supervisors may increase … local bills which may be passed by the State Legislature, are contained in article III, §15 of the State Constitution ( … subject-matter in various ways, provided the objectives are naturally connected with the subject matter and the title …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
Whether monies held in a park land trust fund pursuant to village law may be expended to pay that part of the purchase price
https://www.osc.ny.gov/legal-opinions/opinion-2010-1State Agencies Bulletin No. 922
… of taxation rely on county information, the Office of the State Comptroller (OSC) has begun populating employees’ … that is inconsistent or incomplete and must be updated by the agency. Control-D Reports The NPAY708, “New York City … in the reports, a specific action needs to be performed by the agency as described below: NPAY708 Report For each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Audits
… 10 geographic regions to allocate funding, distributing funds equally among them without considering regional factors … potentially contributing to delays in awarding grant funds for farmland preservation. Auditors also found that a …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli Recommends Ways For LIRR To Get Back On Track
… for handling unexpected incidents and poor communications to riders, exacerbated the impact of train delays and … faced many unexpected incidents this past winter, but it can provide its riders with better service by improving … all the required steps. Failure to follow all steps can increase delays and cause cancelations. For example, the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackComptroller DiNapoli Releases State Audits
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended Sept. 30, … had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund, the boiler inspection …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsEnforcement of the Mitchell-Lama Surcharge Provisions
To determine if surcharges are being properly assessed at MitchellLama housing developments supervised by Homes and Community Renewals Division of
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… of approximately $312,925 from the Fire Department. The money he stole included portions of the so-called "2 Percent Money" paid annually to the Fire Department by New York state in connection with the state's two percent tax on fire …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… “System flaws and incorrect or incomplete information have caused duplicate Medicaid premium payments for a long … and streamline communication.“ The Medicaid program is a federal, state and local government-funded program that … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsState Comptroller DiNapoli Releases Audits
… Department (SED): Early Childhood Learning Center of Greene County: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits