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Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… complete report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash disbursements were properly … $549,000 and did not seek competition as required by the procurement policy for five professional service …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeManagement of Energy Consumption (Follow-Up)
… recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followCity of Troy – Budget Review (B21-5-10)
… for metered water rents contingent on Council approval of a proposed rate increase to be fully realized. The proposed … we project will only realize approximately $1.2 million, a potential shortfall of $700,000. The City’s capital plan in … $27,732,411. Key Recommendations City officials should be mindful of, and closely monitor water fund revenue estimates …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… [read complete report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our … North Amityville Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the audit report released in April 2023. Background The Company provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fVillage of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… tax proceeds? Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Agencies Bulletin No. 2363.1
… Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and … letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies … and returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksReview of the Financial Plan of the City of New York - July 2011
On June 29, 2011, New York City adopted a $65.9 billion budget ($46.5 billion in City funds) for FY 2012, which began on July 1, 2011.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2012.pdfCity of Ithaca – Records and Reports (2025M-114)
… and prevent mismanagement, waste and fraud. The City’s 2025 general fund appropriations totaled $85.1 million. Audit … balances of approximately $51 million as of February 28, 2025. The report includes 11 recommendations that, if …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s2.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfThe Economic Impact of the Great Outdoors
… the 4th of July weekend, many plan to go swimming, camping, hiking, hunting or fishing, visit amusements parks, … make up 18 percent. Conventional activities such as camping, hiking, hunting, fishing, boating, bicycling, and … for festivals, concerts and sporting events; third for camping and hiking; and fourth for boating/fishing and …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsVillage of Ballston Spa – Audit Follow-Up (2017M-256F)
The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in October 2018.
https://www.osc.ny.gov/files/local-government/audits/pdf/ballston-spa-follow-up-2017-256f.pdfOpinion 97-3
… TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, … of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until December 31, 1999, however, a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… uncertainty. While the actual impact of these policies is unknown, the heightened risks they pose should be considered as the enacted budget for SFY 2025-26 is finalized.” Personal income tax (PIT) collections …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… it even more accessible. For example, in 2019, legislation I proposed increased the amount of savings individuals could … New York to sponsor their Athlete of the Month Program, where we highlight the achievements and character of a … for important benefits. We will continue to work to find ways to expand benefits, savings options and outreach …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversary2016 Annual Report on Preschool Special Education Audit Initiative
As of December 2016, OSC has completed 89 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2016.pdf2015 Annual Report on Preschool Special Education Audit Initiative
As of December 2015, OSC has completed 63 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2015.pdf