Search
DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… increasing the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion in FY 2027 (18% of city-fund revenues), even when adjusting … amid staffing challenges. Significant risks remain in the city’s financial plan, although its recent agreement …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadState Contract and Payment Actions in January
… with the Town of Greenburgh in Westchester County for a landfill closure assistance grant. Office of General … of Transportation $32.8 million with Piedmont 60 Broad Street LLC for the lease of 25 Beaver Street in New York … between subcontractors and prime contractors. Find out how your government spends your money at Open Book New …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryOpinion 91-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … plan approval) GENERAL CITY LAW, §30-a: In the absence of express statutory authority, a city may not conduct an … a city may conduct an advisory referendum on the question of whether to grant site plan approval and a favorable …
https://www.osc.ny.gov/legal-opinions/opinion-91-58State Comptroller DiNapoli Releases School Audits
… District and the Sagaponack Common School District . "In an era of limited resources and increased accountability, … did not adequately segregate online banking duties. In addition, officials did not ensure that authorized access … County) The bank reconciliations reviewed were prepared in a timely manner and most were accurate. Auditors, however, …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The city of Mount Vernon faced financial uncertainty and problems because … were not timely paid, inappropriate actions by the former city comptroller and poor disclosure that caused the city … to complete basic financial functions contributed to Mount Vernon’s fiscal crisis,” DiNapoli said. “It is time for …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonDiNapoli Finds Schools Falling Short on Emergency Planning
… My auditors looked at a sample of big and small schools in urban, suburban and rural settings. We found too many schools had gaps in their safety plans that could leave them unprepared if a … said. “Helping our schools get strong safety plans in place will require more guidance and more resources from …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningOpinion 92-17
… or statutory amendments that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to … school district purposes shall be distributed to the towns in the county or whether such areas may be omitted entirely from the sales tax distribution scheme set forth in the agreement. Under subdivision (a) of Tax Law, §1262, a …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Southwestern Central School District – Claims Audit (2025M-34)
… claims against a school district before they are paid or appoint a claims auditor to assume the board’s powers and … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Comptroller DiNapoli Releases School Audits
… and the Richfield Springs Central School District . “In an era of limited resources and increased accountability, … budgeting practices generated approximately $14 million in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of those years. Norwich City School District - …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Oneonta City School District , Quogue Union Free School District , Voorheesville Central School District and the Yorktown Central School District . … announced his office completed audits of Oneonta City School District Quogue Union Free School District …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsAdvisory Council for the Retirement System
… Alliance of Public Retiree Organizations of New York Diana Hinchcliff President Retired Public Employees' …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemVI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and Project level of detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… our initial audit report, Service-Disabled Veteran-Owned Business Program Implementation (Report 2015-S-81 ) . Background The Service-Disabled Veteran-Owned Business Act (Act) was signed into law on May 12, 2014 to … contracting opportunities. To qualify as a SDVOB, business owners must have received a service-related …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… included in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - 58 ). … for Needy Families (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and flexibility to develop and implement their own welfare …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followInternal Control System Components
… period January 1, 2013 through May 21, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities, and provide …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsInspecting Highway Bridges and Repairing Defects (Follow-Up)
… requirement for an annual interim inspection if the repairs are not completed. Further, we noted that 10 of the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-11). Background Our initial audit report, … made improper payments totaling $94,460 to Davis Ethical Pharmacy. Based on information obtained from the prescribers … On December 10, 2015, William Davis pleaded guilty to Grand Larceny in the Second Degree in Nassau County District …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followHousing Preferences for Veterans (Follow-Up)
… City Department of Housing Preservation and Development (NYC HPD). We specifically found two housing companies in … veterans had been identified on their waiting lists. NYC HPD approved many of these non-veterans’ applications, … included in our initial report. Key Finding NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followTravel Plaza Revenues and Capital Improvements (Follow-Up)
… of the eight recommendations included in our initial audit report, Travel Plaza Revenues and Capital Improvements (Report 2008-S-103). Background In our initial audit report, which was issued on January 15, 2010, our objective … of the eight recommendations included in our initial audit report Travel Plaza Revenues and Capital Improvements …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… included in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). Background … York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects (i.e., flagged conditions). We … defects identified during inspections. However, highway bridges were not always inspected timely, including three …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-follow