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State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Homes and Community Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust … component of Homes and Community Renewal, administers the Rural Rental Assistance Program in partnership with the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsOpinion 2000-22
… For purposes of article 18, a "contract" includes any express or implied claim, account or demand against or … relating to governmental matters in the absence of express statutory authority (see, e.g., Town Law §20[2][a]; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… New York State public and charter schools, with a combined student population of nearly 2.7 million, reported more than 32,000 violent and … completed a series of audits looking at the programs New York has in place to keep our school children out of … New York State public and charter schools with a combined …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearState Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2011
… to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically … the 2016-2023 Agreement between the State of New York and NYSCOPBA, eligible employees in New York City, Nassau, Rockland, Suffolk and Westchester Counties earning Location Pay Downstate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Audits
… (2019-S-61) For a significant number of the delinquent tax assessments reviewed, auditors were unable to determine, … took adequate collection actions prior to completing or closing cases for one of the five collection steps tested: …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Fire Company – Controls Over Financial Activity (Tioga County) The board established adequate procedures over … expenditures. Town of Easton – Sales Tax Allocation (Washington County) Town officials did not allocate sales tax … funds were properly recorded, deposited and reported. The clerk performs incompatible duties related to cash receipts …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… West Ghent's VFC secretary/treasurer, allegedly fleeced her neighbors of more than $55,000. Thankfully, our … According to the Indictment and papers filed in court today, Cesternino is alleged to have used her position … and the Attorney General's Public Integrity Bureau. This case is the latest joint investigation under the Operation …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases School Audits
… District – Monitoring Transportation Contracts and Costs (Niagara County) Mileage information submitted by the … quantities dispensed, fueling times and vehicle or equipment used. As a result, the district’s fuel inventory …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of … specific guidance to the department treasurer. Town of Fishkill – Audit Follow-Up (Dutchess County) The town has … No 1 Clifton Park Volunteer Fire Department Town of Fishkill Hamburg Industrial Development Agency Town of Hebron …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Tuition Assistance Program – CUNY York College
… Rules and Regulations when certifying students for State financial aid. Background York College (York) is a senior … costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For the … Services Corporation/State Education Department: Tuition Assistance Program - Barnard College (2015-T-1) …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeOperational Advisory No. 32
… the AP Adjustment Voucher to ensure that the vendor gets an accurate 1099. Since the refund relates to a payment that … Citibank but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Citibank voucher ID … Agencies who bulkload ROA transactions are expected to attach supporting documentation once the transaction is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesRockland County – Budget Review (B6-13-6)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2013 fiscal year are … has been experiencing financial condition difficulties in recent years. The general fund deficit has increased from … caused by operating deficits ranging from $11 million in 2009 to $29.2 million in 2011. In addition to the deficit …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Standardized Forms – Travel and Conference Expense Management
… or cash advances. Mileage (use of personal vehicle) – should indicate the departure and arrival points … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form … (Exemption Certificate) should be presented to hotels upon registration. Copies of this form can be obtained at the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsState Comptroller DiNapoli Releases Municipal Audits
… Town of Greene , Town of Kortright , City of Poughkeepsie and Summitville Fire Company . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Bethlehem Central School District , Franklinville Central School District , Goshen Central School District , Guilderland Central School District and the … announced his office completed audits of Bethlehem Central School District Franklinville Central School District Goshen …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, … is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … financial or capital plans to address significant infrastructure and equipment needs. Cattaraugus County – …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsIncarcerated and Death Matches
… to a claimant’s date of death. Key Findings Both payment matches yielded minimal exceptions. In addition to conducting the matches, we observed NYSIF’s process for identifying and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller … Travel Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-page