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Travel Plaza Revenues and Capital Improvements (Follow-Up)
… at Thruway travel plazas are (1) paying their rent on time, (2) paying the full amount of rent due under their contracts, and (3) making the capital … adequate to ensure fuel and food concessionaires pay full rent on time and make required capital improvements. We also …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… the State University of New York, and found EBSCO was billing in excess of the $35 limit for individual Titles, and … also revised the terms of the current contract to better address pricing of items in electronic formats. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followTown of Schaghticoke – Budgeting (2013M-239)
… not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide … funds to keep the tax levy and user rates stable. However, this practice resulted in budgets that were not structurally … water and sewer district funds and adopt future budgets with less dependence on using unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Medicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… methodology (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as hospital-based emergency room … $933,399 in duplicate payments that were made to providers for the same services under both the old and the new (APG) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… audits and investigations have led to more than 140 arrests and more than $37 million in restitutions since 2011. … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFuel and Services
… appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its response to Superstorm Sandy. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did … no recommendations in this audit. Town of Saranac – Town Clerk Operations (Clinton County) The town clerk did not …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsOversight of the STEM Incentive Program (Follow-Up)
… to ensure recipients were in compliance with the Program rules and regulations, and whether HESC had only made … eligibility requirements and made $81,198 in Program award payments on behalf of 20 recipients who did not meet … to effectively monitor and track Program compliance and award repayments. Key Finding HESC officials have made …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … District , Millbrook Central School District and the Mount Morris Central School District . “In an era of limited …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… some payments in response to fiscal uncertainty. All eyes are on Washington. New York and its localities badly … receipts were $475 million below DOB’s latest projections, with shortfalls in personal income, consumption and business … June was $6.3 billion below Financial Plan projections, with Local Assistance disbursements representing $5.7 billion …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… July 1, 2012 through February 11, 2016. Background The Honeoye Falls-Lima Central School District is located in the … that are not required by law to be competitively bid. … Honeoye FallsLima Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… searchable, publicly accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are being spent. As a matter of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … on July 18, 2024; 717 days after the due date. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities for the past four …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… of dollars in operational risks have been created by the funding hole, but we still do not yet know if or when … slowed or suspended capital projects due to a lack of funding. It must update its capital project dashboard to … schedules and budgets will be changed by the capital funding gap and which projects can’t move forward until …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planVillage of Addison – Payroll (2024M-12)
… ensured that the Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its oversight and fiscal duties and responsibilities (see Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo …
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19