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Personal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsTravel/Conference Claim Requirements – Travel and Conference Expense Management
… travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or official to determine whether it … and other elected officers. The required documentation for travel claims/vouchers generally should include: A copy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… relatively small, according to preliminary data filed with the office of State Comptroller Thomas P. DiNapoli. As … cap, this year’s limit seems to have left some districts with limited options. As school budget planning continues … to the lesser of the rate of inflation or 2 percent with certain exceptions, including a provision that allows …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… alleged collaborator, a financial advisor from Syosset, for allegedly scamming at least 40 people – many seniors – … and the United States Postal Inspection Service for their continued partnership and diligence in exposing … said that beginning in January 2015, an elderly victim for whom Eckstein worked as a personal accountant and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 92-48
… concluded in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of obligations …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Town of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … the Town Board (Board). The Supervisor assigned his duties of maintaining accounting records and preparing financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Examples from GASB Statement 34 - Statement of Activities
… 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesDiNapoli: After-School Provider Misused $194,320 in Public Funds
… the State Education Department (SED), submitted $194,320 in reimbursement claims for expenses that were unnecessary, … that allowed the inappropriate payments. For example, in January 2014, a payment request of $79,000 for SCO was … for the State Education Department SED submitted $194320 in reimbursement claims for expenses that were unnecessary …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsAdministration of the CityFHEPS Program for Department of Social Services Homebase Clients
… the New York City Department of Social Services (DSS) is administering the City Fighting Homelessness and Eviction … 2025, the program’s projected costs were $1.2 billion. DSS is composed of two administrative units: the New York City … and broker were both owned by the same parent company. DSS is required to verify that the rent is reasonable in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/07/administration-cityfheps-program-department-social-services-homebase-clientsState Agencies Bulletin No. 1440
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2016 calendar year. Affected Employees All Employees … To provide instructions for processing payroll deductions for the SEFA Campaign for the 2016 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1440-2016-sefa-state-employees-federated-appeal-campaignDiNapoli Releases May State Cash Report
… totaled just under $11 billion through May 31, a decline of $1.1 billion, or 8.8 percent, from the same period last … receipts totaled $22.5 billion, representing a decline of $538.5 million or 2.3 percent from a year earlier. Total … The state also received a new monetary settlement of $350 million in May. All Funds spending totaled $27.1 …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of … and economical manner. Town of Lake Luzerne – Payroll (Warren County) The supervisor did not ensure payroll payments … Town of Johnsburg – North Creek Water District Charges (Warren County) Town officials did not effectively manage the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… A review of six Metropolitan Transportation Authority (MTA) New York … today by State Comptroller Thomas P. DiNapoli. Many of the problems were tied to MTA’s failure to follow its own … latest approved capital program, with an original budget of $29.57 billion. After previous additions, the program …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli: State Financial Condition Improving
… standards of transparency and accountability; Relies on $300 million in transfers and miscellaneous receipts from …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… failed to reimburse the town for two cruises, a trip to Las Vegas and day trips. DiNapoli made several …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillCUNY Bulletin No. CU-397
… earnings. Affected Employees CUNY employees in the title of Cement Mason Background The rate increases are pursuant to … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-397-retroactive-rate-increases-cement-masonsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll … Town of Wawarsing Payroll and Leave Accruals 2013M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202