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City of Mount Vernon – Payroll (2014M-347)
… million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to … concerning the reporting and recording of payroll. Key Recommendations Develop comprehensive written policies …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Appendix B — Travel References – Travel and Conference Expense Management
… Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New York State Employees Internal … New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for "ST-129") Additional Legal References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesFishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process and … with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … did not ensure that the claims auditor reported directly to the Board. The Board has not established an audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Village of Sleepy Hollow Parking Ticket Collections 2016M408 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Otisco Fire District – Financial Operations (2016M-415)
… appropriations for 2016 totaled approximately $354,000. Key Findings The Treasurer had not filed an annual financial … and bank statements to the Board for review. Key Recommendations Ensure that the Treasurer prepares and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus … approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was … based on realistic estimates that include amounts intended to fund reserves and develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… programs and plans to bring the system into a state of good repair, but it could be forced to add debt or postpone … progress,” DiNapoli said. “Given this uncertainty, it is imperative the MTA spends capital dollars efficiently to … start beginning in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key … and necessary. Seek reimbursement for all unnecessary meal expenditures and all personal expenses. Ensure that … District credit cards for individuals who receive per diem meal allowances. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27DiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… Payments under New York’s Paid Family Leave (PFL) program rose steadily … 2018 and 2021 as the amount of allowable time off and weekly cash benefits increased. Almost eight million workers … “The state’s Paid Family Leave program has allowed New Yorkers to care for loved ones, whether it’s a parent …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Improper Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid … must open a bank account to deposit all rent receipts and other miscellaneous operating income and use this account to … networks by contracting with physicians, hospitals, and other providers to provide medical care to their members. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… A new report from State Comptroller Thomas P. DiNapoli found … events, including thunderstorm-related damaging wind and flash flooding, are also increasing. Since 1998 there have … the most deaths (122), followed by rip currents (62), and flash flooding (57). New York State has dedicated $1.1 …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced the … Homes (2023-S-8) The Health Home Program, implemented in New York in January 2012, is an optional benefit under the … problems. The Department of Health (DOH) administers New York’s Medicaid program and is responsible for overseeing …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsHigher Education – 2021 Financial Condition Report
… and 0.5 percent, respectively. Online course enrollment for the State University of New York (SUNY) increased by 13.6 … 2020-21 academic year, average costs of tuition and fees for full-time, in-state students for SUNY and the City University of New York (CUNY) were: …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationTown of Throop – Highway Department (2021M-115)
… ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into written shared …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Wyoming County – Selected Financial Activities (2015M-94)
… prior to entering into a 17.5 year lease for office space with a private developer. The procurement policy does …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Williamson Central School District – Procurement of Professional Services (2016M-55)
… was to review the District’s procurement of professional services for the period July 1, 2014 through January 11, … for seeking competition when soliciting professional services. The District did not have formal written agreements … for seeking competition when soliciting professional services. Enter into a written agreement with each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesEast Bloomfield Central School District – Online Banking (2016M-14)
… July 1, 2014 through December 9, 2015. Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in … East Bloomfield Central School District Online Banking 2016M14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… January 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department … Painted Post Fire Department Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsOpinion 94-28
… with advance planning to study feasibility of county-wide wastewater treatment) COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, … of the feasibility of providing comprehensive, county-wide wastewater treatment. Presently, there exists only one sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and