Search
Annual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19IX.12.O Refunds – IX. Federal Grants
… from the report is summarized by federal program to identify those refunds credited to federal fund appropriations that reflect a gross … to the federal funds appropriation on a timely basis will have to separately account for the time (number of days, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsOpinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City of …
https://www.osc.ny.gov/legal-opinions/opinion-89-63XVIII.1 Capital Projects – XVIII. Capital Projects
… public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to … (i.e., conversion) of capital project data, that – in most cases – resided within internal State agency and … i) comply with the requirements and guidance promulgated in this bulletin; and ii) adhere to data entry instructions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipLocal Government – 2023 Financial Condition Report
… Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In local … outside of New York City. School districts, towns, and villages received $23.9 billion, $4.4 billion, and $1.5 … in LFY 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentVillage of Suffern – Budget Review (B18-6-4)
… should consider the potential financial impact of the settlement of the CBAs when finalizing the 2018-19 budget. In …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Comptroller DiNapoli Releases School Audits
… and effectively.” Bethpage Union Free School District – Leave Accruals (Nassau County) District employees only used leave time to which they were entitled and unused leave payouts were generally made in accordance with …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsLow Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, … (FFY) 2024, 1.8 million beneficiaries were authorized in New York State, totaling $398.2 million in benefits with an …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programOpinion 92-24
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in … a paid subscription, may not be designated as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… report – pdf] Audit Objective Did Commack Union Free School District (District) officials identify, report and … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Becoming a Participating Employer – What Every Employer Should Know
… benefits. The process of becoming a participating employer in NYSLRS begins with you providing us with a roster of … a police officer or paid firefighter must participate in the Police and Fire Retirement System (PFRS). … and service to us. Once an employer becomes a participant in NYSLRS, by law, that employer can never terminate its …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… in a timely manner. Implement compensating controls to reduce the risks associated with the lack of segregation of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Alden – Town Supervisor (2024M-105)
… not: Always record collections in a timely manner during 2023, with an average of 40 days between the collection date … As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by over … balance totaling over $4 million or 134 percent of the 2023 budget appropriations for those funds. In addition, the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Opinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ask whether a village may impose a special assessment to fund costs, in excess of amounts appropriated, for removal of … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were made from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025New York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… in early 2020, with almost two-thirds of job losses in public-facing industries, such as leisure and hospitality, … the ages of 16 and 24 are more likely to be in high school or college, while those over the age of 65 are more … educational levels tend to be tradespeople and those with public-facing jobs. Workers with a high school diploma …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Comptroller DiNapoli, A.G. Schneiderman, State & DOI Commissioner Mark Peters Announce Conviction of Non-Profit Executive Involved in Six-Year Theft Scheme
… accused of pocketing taxpayer dollars intended for public services and capital improvements in New York City. A … agencies, exposed the theft of approximately $300,000 in public funds provided by New York State, the New York City … tool at our disposal to crack down on anyone abusing the public trust.” DOI Commissioner Mark G. Peters said, “This …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-ag-schneiderman-state-doi-commissioner-mark-peters-announce-conviction-nonOpinion 2000-10
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL … into a repayment agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10