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State Comptroller DiNapoli Releases Municipal Audits
… 2017 budget also includes $600,000 in revenue from the sale of a property that was included in the city's 2016 …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Tuition Assistance Program – CUNY York College
… college within the City University of New York (CUNY). It was founded in 1966 and is located on a 50-acre campus in … fall 2015 semester. Key Findings We determined that York was overpaid $83,956 because school officials incorrectly …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeState Comptroller DiNapoli Releases Municipal Audits
… County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … board spent $8,500 for travel that may not have been for official library business. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Operational Advisory No. 32
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https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … IDA officials developed a uniform tax exemption policy for project selection, but the method of determining the … and did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, … generally ensured the district’s unrestricted fund balance was within the statutory limit. However, certain reserves had …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Opinion 2000-22
… 285 NYS2d 306). 2 Although the powers and duties of town attorneys are not generally prescribed by statute, we have previously noted that town attorneys commonly possess one or more of the powers and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Local Government – 2023 Financial Condition Report
… property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentComptroller DiNapoli Releases State Audits
… of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of acute care when, in … consistently follow some of these procurement policies. For example, of 924 procurements reviewed, 97 in the $500 to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 89-63
… 52 (see Public Housing Law, §2) nor are we aware of any judicial interpretation of the word as used in this section. … the opinion that in the absence of any statutory or judicial definition, the word "fee" in section 52 should be … 52. There have been no subsequent statutory amendments or judicial decisions which would cause us now to reach a …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for which the auxiliary police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Higher Education – 2022 Financial Condition Report
… National Student Clearinghouse. Online course enrollment for the State University of New York (SUNY) increased by 87.2 … and Financial Assistance 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/2022-fcr/higher-educationState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits were issued. Rensselaer County Capital Resource Corporation … transactions aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition … necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the … late fees of $13,121. The annual reconciliation for 2013 was not completed until July 22, 2014, instead of March 1, … of administrative costs, but no analysis or documentation was provided to support this amount. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Orleans County – Department of Social Services (2012M-222)
… two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. … Legislature. The County’s budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County … could be improved. We identified 27 duplicate payments for 13 clients, totaling $7,523. This was due to inadequate …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con the system to … money. Whether these scams are new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli … refunds are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsWyandanch Union Free School District – Budget Review (B23-7-1)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1