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State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Environmental Conservation: Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: Upstate Bus Services Needs Better On-Time Performance
… Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation authorities … service every day,” DiNapoli said. “Tracking timeliness of bus service is the first step toward improving performance … for these critical public transportation systems. Each of the authorities should examine their metrics, identify …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Benefits Employee (Fringe) Benefits includes the costs of providing fringe benefits to most State employees, which … 60015 FICA/Medicare (Employer Share) Employer share of payments to the Federal government for social security and … benefit assessments levied by OSC as required by §8-a of the State Finance Law. 60025 Health Insurance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health: Improper Payments to a Dentist (Follow-Up) … system adequately addresses all five required components of internal control. Due in part to the substantial nature of these changes, managers in some units need additional …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsCost-Saving Ideas: School District Auditing – Internal Auditor
… the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares … your district has: fewer than eight teachers, expenditures of less than $5 million in the previous year, or enrollment of fewer than 1,500 students as of April 1, 2013. If your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation, and the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Addison – Supervisor’s Fiscal Responsibilities (Steuben … responsibilities because he failed to provide oversight of the bookkeeper, who performs all financial duties, … making transfers directly from the bank accounts of the independently elected town clerk and justice. Village …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… programs subject to Subpart A (interest calculations) of the Treasury-State Agreement (TSA) that governs the State’s cash management of Federal funds. Federal Funds – Major Program Threshold The Cash Management Improvement Act of 1990 (CMIA) was enacted to ensure efficiency, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health Medicaid Program: Improper Payments to a Physical … procedures for Medicaid program participation. Department of Health: Overpayments of Certain Medicare Crossover Claims (Follow-Up) (2014-F-17) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Agriculture and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department … state Urban Development Corporation to improve oversight of the Market Order Program, specifically the Apple Market …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… people into permanent housing. Improving the efficiency of shelter placements is particularly important in the … after Fiscal Year (FY) 2026, the report noted. “The number of people living on the street in New York City has continued … has been effective at providing shelter for the majority of the homeless population,” DiNapoli said. “The escalation …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Economic Development (DED): Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsDiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… which would benefit from furthering its stated goals of transforming its procurement process,” DiNapoli said. … more to coordinate purchasing among its agencies instead of the status quo of having them procure their needs independently. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyOpinion 90-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… Police Superintendent Steven G. James announced. As part of their plea agreement, they will pay full restitution. … Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, of Tannersville, appeared before Judge Charles M. Tailleur in … name on checks to try to cheat the state pension system of over $35,000 they were not entitled to,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsMonitoring the Green Innovation Grant Program
… Green stormwater infrastructure includes a wide array of practices, at multiple scales, that manage wet weather and … green infrastructure is the preservation and restoration of natural landscape features, such as forests, floodplains, … On the local scale, green infrastructure consists of site- and neighborhood-specific practices, such as …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programSelected Financial Management Practices
… In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of Environmental Conservation (DEC). The Public Authorities … and implement a plan to maximize year-round utilization of its facilities for local economic benefit of the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… $9 billion, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “As part of our work to ensure that the New York State Common Retirement Fund remains one of the best managed and best funded public pension funds in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… financial reporting requirements. “While the vast majority of local governments complete their financial filings as … or more years calls into question the financial position of the locality as well as the effectiveness of the local government’s financial management. When a local …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateCost-Saving Ideas: Reviewing Your Revenue Collection Process
… more quickly. Start by evaluating the costs and benefits of various revenue collection alternatives, using measures … Use a Bank Having a bank process payments on behalf of your local government can reduce the amount of staff time devoted to clerical duties. This may include …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-process