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Effectiveness of the Information Technology Transformation

… basic planning steps were performed. For example, a risk assessment was not conducted timely to help identify … State oversight inquiries. Complete an overall risk assessment of ITS and incorporate it into the new FY 2016-17 … ITS officials indicated that a formal risk assessment is currently underway. Such assessment should be …

https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformation

Local Government – 2023 Financial Condition Report

… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …

https://www.osc.ny.gov/reports/finance/2023-fcr/local-government

State Contract and Payment Actions in April

… Comptroller approved 1,072 contracts for state agencies and public authorities valued at $11.9 billion and approved more than 20.1 million payments worth more than $12.6 billion. The Office rejected 109 contracts and related transactions valued at $337 million and more than …

https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-april

State Comptroller DiNapoli Releases Audits

… Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (2020-S-17) From … notified the member was disenrolled ($1.1 million). State Board of Elections (BOE): Use of Federal Funding for Election … for staff time and travel. DOH did not complete all license actions within its 1-year benchmark. For example, as …

https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-audits

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … in fiscal years 2012-13 and 2013-14. ### For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0

Opinion 89-63

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking … a municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …

https://www.osc.ny.gov/legal-opinions/opinion-89-63

Opinion 88-63

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … behalf of towns or villages (see 1987 Atty Gen [Inf Opns] No. 87-8). Under the Defense Emergency Act, all civil defense … Unconsolidated Laws §9134[1]; 1980 Opns St Comp No. 80-432, p 124). County governing boards are authorized to …

https://www.osc.ny.gov/legal-opinions/opinion-88-63

State Comptroller DiNapoli Releases Audits

… Tutorial Program for Preschoolers Inc. – Compliance With the Reimbursable Cost Manual (2020-S-37) Life Skills is … Preschool Special Education services to children with disabilities. The New York City Department of Education … identified $278,815 in reported costs that did not comply with the requirements for reimbursement. State Education …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-audits

Higher Education – 2022 Financial Condition Report

… the State spent $300 per resident on higher education, ranking 22nd in the nation for higher education spending per …

https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer … (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and … They also ensured that transactions aligned with the corporation’s purpose and were conducted in accordance …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending

… a disclosure policy. Without disclosure shareholders have no way to evaluate whether their investment dollars are being … to the Center for Political Accountability, H&R Block has no publicly available policy on its corporate political spending. The company currently offers no information on what campaigns, causes, committees, or …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending

Comptroller DiNapoli Releases State Audits

… of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the … 97 in the $500 to $250,000 range and totaling more than $1.1 million lacked required documentation to demonstrate that …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits

Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)

… File the Department’s calendar year 2023 annual report on revenues and expenditures of foreign fire insurance (FFI) tax proceeds with the New York State Office of the State Comptroller (OSC) accurately and in a timely …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236

City of Lockport -- Budget Review (B1-15-20)

… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for next succeeding … in 2016. The overtime appropriation in the proposed budget is less than the amount expended for the first nine months of … the adopted budget. Ensure the appropriation for overtime is reasonable. Approve the 10 percent increase in water rents …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Orleans County – Department of Social Services (2012M-222)

… social welfare examiners in two different County Social Services programs. In addition, we found that 10 out of 45 … Orleans County Department of Social Services 2012M222 …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

Wellsville Central School District – Financial Management (2017M-159)

… The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 … Wellsville Central School District Financial Management 2017M159 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159

DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds

… New York State Comptroller Thomas P. DiNapoli announced today his … DiNapoli's office has audited and approved 5.1 million state refunds totaling $4.7 billion. More than 368,000 … getting a fair deal.” DiNapoli’s office audits New York state bills prior to payment, including personal income tax …

https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refunds