Search
Real Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of those properties, and disposed of property on terms beneficial to the State. The audit …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioVillage of Endicott -- Budget Review (B17-4-7)
… Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … Key Findings Based on our review, the significant revenue and expenditure projections in the tentative budget for the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7DiNapoli Proposes More Transparency for Fire Protection Costs
… New York State Comptroller Thomas P. DiNapoli today proposed … to incorporated volunteer fire companies. DiNapoli's legislation would require any incorporated fire company to … are signed and creates a more standardized process across New York that implements best practices." DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsDiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… or $901 million, in the first quarter of 2022 compared to the same period last year, according to a report released today by New York State Comptroller … in March. “Local sales tax collections continue to come in strong. While local governments are collecting …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022DiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… last year, mostly due to a $12.1 billion year-to-year increase in personal income tax (PIT) receipts. Much of this …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… tax collections showed sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, according to New York State Comptroller Thomas P. DiNapoli. "Sales tax … local governments," said DiNapoli. "The impact of little to no growth is felt in several regions across the state, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsState Comptroller DiNapoli Releases Municipal Audits
… (Delaware County) The board ensured that $746,000 in cash receipts were properly deposited, recorded and … not reconciled to ensure that all receipts were deposited. In addition, $4,700 in fees were waived without evidence of board approval. Sea …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2City of North Tonawanda – Financial Operations (2012M-203)
… of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing process … 1, 2011, to August 31, 2012. Background The City of North Tonawanda is located in Niagara County and has approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports … for-profit special education provider located in Newburgh. MIM provides preschool special education … the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs for the one rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Fiscal Report (CFR) were allowable, properly calculated, and adequately documented in accordance with applicable State … to children with disabilities who are between three and five years of age. CDG is reimbursed for these services … Special Class – over 2.5 hours per day (Program), and provided these services to 18 children from nine school …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for employees who were not directly related to the preschool program; and $6,917 in other than personal service costs, consisting …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… pleaded guilty to manipulating the organization’s payroll system to defraud the organization of over $5,500. Thurber altered the payroll system to increase her paid time off and lower her health … charge 42.25 paid time off hours within the payroll system. Thurber, who was employed by FSS for more than 20 …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated discretionary functions to independent contractors. Background The Village of Village … Because there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… across New York State. Some local governments have seen little to no impact on their financial operations, while …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for … Finding Civil Service and Empire made significant progress in addressing the problems we identified in the initial audit. In particular, Empire recovered over …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… certain outstanding bonds generating $112.4 million in debt service savings to the state on a net present value basis. The newly … Investors Service Inc. and AA+ by Fitch Ratings, Inc. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three … made in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). … the inappropriate payments, advise the three providers how to properly bill Medicaid for Medicare Part C cost …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-follow