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Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… New NY Bridge project. However, it has yet to implement any controls for other projects, even though it recently …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedTown of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Financial Management Practices
… operations are efficient and effective. The audit covers from July 1, 2011 through March 15, 2014. Background The … dam usage to generate electricity. Key Findings Revenue from statutory beneficiaries, hydropower agreements, and … been liquidated to cover significant liabilities resulting from litigation. Since September 2009, the District has had a …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesDiNapoli Report Highlights Regional Education Trends
… DiNapoli issued a report today detailing regional trends in education funding, enrollment and conditions across the … separate regions outside of New York City. "Investments in New York's public schools are vital at both the state and … said. "By examining regional comparisons and trends in school district revenues, expenditures and student …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsState Agencies Bulletin No. 1014
… Purpose To inform agencies of new functionality in PayServ that allows for the selection of a 30% tax rate … M-1 or Q-1 visa Effective Date(s) Immediately Background In accordance with the 2010 IRS Instructions for Form 1042-S, … a specific Treaty ID value for each country code in PayServ. This value can be chosen in the Treaty ID field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsState Comptroller DiNapoli Releases Municipal Audits
… of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget transparency and … receipts for certain fees collected or deposit collections in a timely manner. The board is not annually auditing the … award the correct amount of points for some activities. In addition, while district officials used competitive bids, …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… owning EVs. Incorporate EV usage data into its program to help promote additional charger installations. Work with …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleComptroller DiNapoli Releases School Audits
… District – Payroll (Clinton County) District officials have established adequate procedures for payroll to ensure … – Financial Management (Seneca County) District officials have generally taken appropriate action to manage the district’s financial condition. However, they have not developed a plan to determine appropriate reserve …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Planning and Financing New York State's Capital Investments, March 2014
Investment in capital assets is essential to New York’s economy and its quality of life.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-capital-investments-2014.pdfVillage of Hilton - Financial Management (2020M-31)
… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31City of Saratoga Springs – Financial Condition (2012M-201)
… 2012 general fund budget of $37.2 million appears on track with City officials not anticipating an operating deficit. … sewer budget of $3.67 million appear generally on track with City officials anticipating a small operating deficit in … on January 1, 2008 to $1.8 million on December 31, 2011, with no plan for repayment. Key Recommendations Monitor …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201State Comptroller DiNapoli Releases Municipal Audits
… (Chenango County) While the combined town-outside-village funds have sufficient fund balances to maintain operations, … revenue in the town-outside-village general and highway funds and reduced the real property tax levy in those funds to zero, they improperly budgeted sales tax revenue in …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Oversight of the Early Intervention Program (Follow-Up)
… services later. Young children missing these opportunities for early intervention services are potentially at greater … Health Law include specific requirements and time frames for the provision of Program services. One requirement is … or developmental delay, the municipality is responsible for convening a meeting to develop an initial Individualized …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Wawayanda – Financial Operations (2024M-160)
… up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160New Suffolk Common School District – Selected Financial Operations (2013M-197)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial operations for the … planned balance as is permitted by Law. District officials have not properly budgeted for tuition and teacher personnel … funds within the allowed legal limits. Develop a plan to budget for moneys needed that does not increase the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… County is one of only seven counties in the state that have issued short-term debt to address cash flow needs over … $12.5 million annually for that period; County officials have deferred needed investments into equipment and vehicle … that should be self-sustaining are not and several have required consistent subsidies from the general fund, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDespite Progress, Pay Gap for Women Persists
… March 24, 2022 PDF Version Each March, the United States observes Women’s History Month to recognize … equal what men earned the previous year, typically falls. (In 2022, Equal Pay Day was on March 15.) In 2020, women …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsOversight of Resident Care-Related Medical Equipment in Nursing Homes
… is not always comprehensive. We found that the Form does not include some types of resident care equipment, such …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… effect in early March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead … Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to … million. “Nelson’s breadth of legal knowledge, his passion for justice and dedication to public service make him an …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptroller