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Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 … The Town did not submit annual financial reports to the State. The Board did not monitor spending or thoroughly audit …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… convicted of DWI by the New York City Department of Probation (Probation). In New York City, persons convicted of DWI are … by either the Queens District Attorney’s Office or Probation. An Ignition Interlock Device (IID) connects to the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they drive on to work … Support of the State’s Safety Net Medicaid Essential Plan Social Security Temporary Assistance Nutritional Assistance … Agencies Section 8 Housing Choice Vouchers National School Lunch, Breakfast Programs Community Development Block …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionVillage of Waterford – Board Oversight (2022M-70)
… bank reconciliations were properly prepared, retained and reviewed. Ensure all claims paid in advance were for … controls, including periodically reviewing bank statements and properly prepared bank reconciliations. Ensure the … the Treasurer pays only those claims before Board audit and approval that are allowed to be paid in advance and audit …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority … pursue and maximize the collection of parking violation tickets. The Board and Authority officials did not: Provide … $572,609. Review the number or the amount of outstanding tickets or consider alternatives to increase collections. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Gloversville Enlarged School District - Claims Auditing (2019M-244)
… auditor should: Audit and approve claims before payment in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Village of Bloomingburg - Financial Operations (2019M-246)
… financial reports, such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Comptroller's Oversight of State Contracts
… contacts, adding transparency to the process and resulting in hundreds of millions of dollars in savings for taxpayers each year. As government contracting expands in size, scope and complexity this oversight is more … contacts adding transparency to the process and resulting in hundreds of millions of dollars in savings for taxpayers …
https://www.osc.ny.gov/state-agencies/contracts/oversightVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2010, through February 29, 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk … Village of Brightwaters Financial Operations Conflict of Interest and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationDiNapoli Urges State to Improve Nursing Home Equipment Inspections
… of Health (DOH) should be doing more to insure that nursing homes are properly inspecting, maintaining and … when it comes to inspecting life-saving equipment used at nursing homes," DiNapoli said. "The state Department of Health deserves credit for monitoring nursing homes and reporting deficient practices to the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsDiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… a six-month period that started in October 2023, according to an audit released today by State Comptroller Thomas P. DiNapoli. “My office pays close attention to Medicaid because it’s critical for so many New Yorkers and … The bulk of the improper payments, $11.8 million, went to pay 27,480 Medicaid managed care premiums for recipients …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… before age 46 qualify for the ABLE program, up from 26 years of age. This law is set to take effect in 2026 and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryDiNapoli: Job Creation Increases for IDA Projects
… in our state,” said DiNapoli. “But as the value of tax exemptions to private businesses continues to increase, … community is receiving promised benefits. Thankfully, my legislative proposal to increase transparency and scrutiny … the state’s 109 active IDAs provided $1.1 billion in total tax exemptions in 2014. These exemptions were partially …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsVI.2.A Appropriation & Segregation Overview – VI. Budgets
… disbursements may be made, for the purposes designated, up to the stated amount of the appropriation. Appropriations … generally are authorizations, rather than mandates, to spend and disbursements from an appropriation need not, … Appropriations which have liabilities incurred continue to be available until the lapse date for that budget pursuant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Local Sales Tax Collections Grew in 2025
… Local government sales tax collections in New York state totaled $24.4 billion in calendar year 2025, an increase of 4.5%, or $1 billion, from 2024, according to a report released today by State Comptroller Thomas P. … Local government sales tax collections in New York state totaled $244 billion in calendar year 2025 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… providers earn revenue by providing services such as case management, job preparation, job assistance, and …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedNYS Pension Fund Commits $2 Billion to Climate Transition Index
… in 2019 and his goal for the Fund of net-zero greenhouse gas emissions by 2040. The Fund will allocate $2 billion … goal to transition its portfolio to net zero greenhouse gas emissions by 2040 . The Fund’s goal will be achieved …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… illustrates how undisclosed corporate political activity can backfire and harm a company’s reputation, create …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spending