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Federal Receipts – Federal Funding and New York
… funding is a significant part of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of receipts in the State’s budget. Federal receipts grew after the onset of … the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Opinion 89-22
… at an intersection of a town highway and a county road located outside a village, the town has a responsibility … (see Lopes , supra ; Pettengill v City of Yonkers , 116 NY 560 [1889]), even where the contract is specifically …
https://www.osc.ny.gov/legal-opinions/opinion-89-22DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… fiscal years ended June 30, 2014. "This special education provider failed to adhere to the State Education Department's … for such services. The agreement was terminated on Nov. 10, 2015, after the audit was underway. Auditors found costs … services, as well as technical consultants from a related organization are reimbursed provided such costs are not …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … or a municipality of this State may be purchased by a county at an auction without contravening the competitive …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Taxes – 2023 Financial Condition Report
… 1, 2023. The 5.1 percent increase in Consumption and Use Taxes was due, in part, to continued inflation partially … offset by the impact of the suspension of sales and excise taxes on motor fuel from June 1 to December 31, 2022. The … limit on federal itemized deductions for state and local taxes (SALT) by imposing a tax on the business entity …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… The New York State Common Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel, … stand alone and we will always be standing with you.” said Howard L. Goldstein, US and International chairman of the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsOtego-Unadilla Central School District – Information Technology (2021M-178)
… complete report - pdf ] Audit Objective Determine whether the Otego-Unadilla Central School District (District) Board … not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and monitored projects with appropriate and measurable goals and took action when goals were not met.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/glen-cove-ida-2020-139.pdfII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… State Finance Law. The State Comptroller’s responsibility for prescribing methods of accounting are provided in Article … of the Executive Budget State Comptrollers responsibility for prescribing methods of accounting New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewLake Pleasant Central School District – Claims Auditing (2021M-202)
… totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Pompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … funds for operating costs which was not an authorized use of the reserve funds. Key Recommendations Officially … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136DiNapoli Appoints Top Retirement System Staff
… State Comptroller Thomas P. DiNapoli has named Colleen Crawford Gardner as Executive Deputy Comptroller and Melanie … million public employees, pensioners and beneficiaries.” Crawford Gardner has held several leadership positions in …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … by an average of $3.7 million, or 9 percent, leading to average annual surpluses of $1.2 million. When unused … state contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: 16 School Districts Designated in Fiscal Stress
… were designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … state aid reported by school districts (excluding New York City and the Big Four) increased from $15.1 billion in SY 2021-22, to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… should update the employee handbook to include guidance on timekeeping procedures and the accrual and use of vacation … plan that evaluated each project's financial impact on the annual operating budget. The sewer fund did not have … Technology (Broome County) The town's IT policy on acceptable use has not been updated since 2007 and does …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1