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State Parks a Growing Attraction
… are an important public resource providing New Yorkers and visitors with green spaces, fresh air, and recreational and … opposite ends of the state. Niagara Falls had 8.9 million visitors in 2025 and Jones Beach had 7.9 million visitors. Niagara Falls is the oldest state park in the …
https://www.osc.ny.gov/reports/state-parks-growing-attractionComptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills Board of … his office completed audits of the East Islip Union Free School District ElizabethtownLewis Central School District …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… being held accountable for her actions," said DiNapoli. "My thanks to District Attorney Baker and the New York State …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… While the MTA acknowledges new funding gaps beginning in 2027, these are likely understated, until the capital funding …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… the Government Funding Transparency Act to require prime recipients to report details on their first-tier sub-recipients for awards made as of October 1, 2010. While many … requirements of FFATA are specific to federal agencies, recipients of federal awards are also required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and administrative staff have taken appropriate action to manage the district’s financial condition, including … and for valid district purposes. Auditors discovered purchase orders were issued after goods were received and a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… with shortfalls in personal income, consumption and business taxes. For the combined “measurement period” of May … higher than the latest projection by DOB. June Cash Report Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearAdministration of the Article 8-A Loan Program (Follow-Up)
… Article 8-A Loan Program (Program) were being used only for qualified projects and their intended purpose and whether … repairs. We found that HPD does not verify the accuracy of building owner affidavits submitted to support their Program … HPD which could result in less Program monies available for other Program-eligible building owners. Key Finding HPD …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology (known …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… audit report Contract with EBSCO Subscription Services Inc Re …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followTravel Plaza Revenues and Capital Improvements (Follow-Up)
… 15, 2010, our objective was to determine whether the New York State Thruway Authority (NYSTA) adequately ensured … rental payments. Other Related Audits/Reports of Interest New York State Thruway Authority: Gas Prices at Thruway Travel Plazas (2008-S-159) New York …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its … conducted appropriate procurements paid appropriate prices and received the quality and quanti …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesOversight of the STEM Incentive Program (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followCortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. The Board did … the District’s operations. The Board has not adopted a code of ethics or an investment policy. The Board did not … District’s financial condition. Adopt an investment and code of ethics, as required by statute. Conduct a deliberate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… 11, 2016. Background The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta … Honeoye FallsLima Central School District Financial Management and Competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andTown of Schaghticoke – Budgeting (2013M-239)
… surplus funds to finance town-wide general, and certain water and sewer district operations, and continually adopted … surplus funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town … the declining fund balances in the town-wide general and water and sewer district funds and adopt future budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mVillage of Addison – Payroll (2024M-12)
Determine whether the Village of Addison Village Board of Trustees Board ensured that the ClerkTreasurer accurately paid officials and employees wages and leave benefits
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20