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Use of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. … To determine whether the Niagara …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced … adequate intermunicipal agreements and contracts. Wayne Central School District – Property Disposal (Steuben …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsCity of Hornell – Business Improvement District (2018M-38)
… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). … oversight of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Housing Authority Administrative Expenditures (2016-MS-2)
… with lower incomes. Housing authorities around the State manage both public housing units and Section 8 housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… State Comptroller Thomas P. DiNapoli announced his office will audit the Hempstead Industrial Development … audits will be conducted in response to multiple requests his office received related to approval of the Green Acres … … State Comptroller Thomas P DiNapoli announced his office will audit the Hempstead Industrial Development …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records … records for completeness, accuracy and timeliness or discussed the reports. Further, because no one reviews the … financial operations, An increased risk of errors and/or irregularities, and A lack of transparency with the public …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal … (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Retirement Planning
… Retirement is a big deal and we want you to be prepared. The resources below will help you. You can estimate your …
https://www.osc.ny.gov/retirement/members/retirement-planningTravel Advisory No. 8
… – Meal and Incidental Expenses Breakdown Guidance : The United States General Services Administration (GSA) … meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … schedule, and identified instances of both existing and new establishments preparing food prior to obtaining the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Plum Creek Timber Company, Inc. KeyCorp Dr Pepper Snapple Group Noble Energy Inc. 2012 PG&E Corporation Sempra Energy …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) … Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the Association solely by reason of the death …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic issues with the quality of data the department relies on to administer the state's …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… Objective To determine whether Medicaid managed care organizations violated federal and … the period from January 2018 through June 2022. About the Program Medicaid managed care organizations (MCOs) establish … and additional federal guidance mandated that managed care in-network providers enroll as participating providers in the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providers