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Use of State Appropriations
… Purpose To determine whether the New York Wine and Grape Foundation (Foundation) has spent State funding in compliance with relevant statutory and contractual requirements, including the need to leverage … in Canandaigua, which supports New York State’s wine and grape industry through research, promotion, and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsAccuracy of Reported Discharge Data (Follow-Up)
… Background In our initial audit report, which was issued March 29, 2011, our objective was to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the State Education Department's (SED) Reimbursable Cost Manual (Manual). The audit covers the three fiscal years ended June … for reimbursement, reported expenses must comply with Manual requirements. Churchill officials claimed …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualUser Access Controls Over Selected System Applications (Follow-Up)
… (Report 2019-S-34 ). About the Program A part of the State University of New York (SUNY) system since 1950, Upstate … York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and … and personal information that is considered confidential for a variety of programs, controls over their access are …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… of Review The purpose of our review was to assess the Warren County Local Development Corporation’s (Corporation) … in implementing our recommendations in the audit report Warren County Local Development Corporation – Revolving Loan … with agreements. Background The Corporation is located in Warren County. The Corporation was established in 1986 by the …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, … 16 to 178 days late. The Clerk did not make 11 deposits of real property taxes totaling $191,581 in a timely manner … As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… would have required it. The District’s initial testing results identifying 29 of 181 (16 percent) sampled water outlets with actionable lead levels … did not notify staff, parents and/or guardians of these results in writing, as required. Further, the results were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… surplus fund balances in all four major operating funds. Specifically, at fiscal year-end 2012, the general … Clerk/Tax Collector with an opportunity to misappropriate funds. Had the Board ensured that proper controls were in … the unexpended surplus fund balance in its operating funds. Provide documentation to law enforcement officials …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Agencies Bulletin No. 1657
… of tax withheld from their paychecks. The IRS Withholding Calculator or other withholding calculators can help … return in order to maximize the benefit provided by the calculator. This tool allows employees to enter income, … Withholding Calculator can be accessed at: https://www.irs.gov/individuals/irs-withholding-calculator Changes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Brookfield Central School District , Hinsdale Central School District , Malone Central School District and the Marathon Central School … today announced his office completed audits of Brookfield Central School District Hinsdale Central School District …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… home failures: The state comptroller explains his audit of the former governor’s COVID performance New York City just marked the two-year anniversary of the first confirmed death from COVID-19 and the start of the pandemic that we are still trying to recover from …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate in the nation, with 1 in 21 home mortgages in foreclosure, according to a report released … New York state has the second highest home foreclosure rate in the nation with 1 in 21 home mortgages in foreclosure according to a report released …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsSelect Financial Management Practices
… (Commission) capital planning process and collection and reporting of delinquent accounts receivable are in compliance … of New York Ten-Year Capital Plan, the Public Authorities Reporting Information System (PARIS), and its own Capital … Development Authority: Accounts Receivable Collection and Reporting (2015-S-35) …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesPerformance Based Bus Safety Program
… has effectively implemented the Performance Based Bus Safety Program (Program) by focusing sufficiently … the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the Program by revising its bus inspection program to focus less on high-performing …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… report, covering the period January 1, 2019 through April 3, 2019, examined whether RGRTA was complying with …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followContact the Division of Local Government and School Accountability
… Contact the Division of Local Government and School …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… changes, is necessary to understand the state’s economic outlook and the potential effects on its fiscal picture,” … costs in the NYC metro area have grown most steeply for energy, transportation, recreation and food. While some …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… sales tax collections totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the state, … DiNapoli. This marked the second straight year that first quarter growth was below the pre-pandemic average of 3.5%. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarter