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State Comptroller DiNapoli Releases Municipal Audits
… properly captured. Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. Auditors determined $6.43 million in disbursements and bank transfers were made without review or approval and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… Local government sales tax collections in August were 15.5% higher than they were … distributions against what had been reported by sales tax vendors for the reporting quarter and adjusts payments to … provide more information on the regional picture of sales tax collections for the third quarter (July through …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentComptroller DiNapoli Releases Municipal Audits
… re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 through … charge fees. Town of Rensselaerville – Real Property Tax Exemption Administration (Albany County) Of the 252 … not review the exemptions calculated by the Real Property Tax System (RPTS) after they were entered by the clerk, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0New York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… to data released by the U.S. Department of Agriculture in February 2026, New York lost 500 farms and 100,000 acres of farmland … 2024 and 2025. While the U.S. also experienced losses in this time period, the 1.6 percent loss of farms in New … to data released by the US Department of Agriculture in February 2026 New York lost 500 farms and 100000 acres of …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025Medicaid Program – Oversight of Managed Care Provider Networks
… their services through managed care. DOH is responsible for ensuring that managed care organizations (MCOs) maintain … quarterly using the Provider Network Data System (PNDS) for assessment of its adequacy. This information is used to … are compiled into a quarterly Statement of Agreement (SOA) for each MCO. Key Findings We found that DOH lacked …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksState Agencies Bulletin No. 435
To provide notification of a change in the manager of the New York State College Savings Program
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programState Agencies Bulletin No. 1943
… bulletin is to provide agencies the process for reporting hours of paid leave used by employees to obtain the COVID-19 … This leave is only permitted to be used for a maximum of 4 hours per injection, it is not appropriate to reflect this … Employee ID, Employee Record, Leave date, and number of hours. If an employee has more than one leave date, please …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
New York State Comptroller Thomas P DiNapoli released the following statement today in response to the Metropolitan Transportation Authoritys release of its November budget and financial plan
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itLicense Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followCollege at Brockport – Selected Employee Travel Expenses
… travel expenses associated with in-state and out-of-state sporting events, including transportation, meals and lodging. This …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesKillawog Fire District – Controls Over Financial Operations (2013M-111)
… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Monroe County – Golf Course Contract Management (2014M-111)
… of the County’s oversight of the golf course operating contract for the period January 1, 2012 through February 13, … officials failed to properly manage or enforce their contract with an external operator and failed to take … Key Recommendation Actively monitor and review the contract and establish procedures to enforce deliverables. …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Red Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… their job duties. Ensure that the employee designated to certify payrolls compares payroll register information to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationLaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The … each year that averaged about $225,000 annually, and as a result, the District did not use any of the appropriated … fund balance. The Business Manager has developed a long-term planning model used when preparing the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… both increase its tax levy and use fund balance to close projected budget gaps. By not using the appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Falconer Central School District – Financial Management (2016M-146)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $21.3 million. Key Findings For the past three fiscal years, the District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing