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Monitoring of Select Programs
… for those AAAs that did not spend or need their full allocation, nor did it redistribute the unused funds to …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency … balance, excess money retained in the debt service, agency funds and reserves, the district’s recalculated unrestricted …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsCity of Dunkirk – Budget Review (B25-1-8)
… of the City’s finances and report that officials do not have the ability to effectively monitor the City’s …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8City of Mechanicville – Procurement (2025M-60)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Comptroller DiNapoli Releases Municipal Audits
… former supervisor was sentenced in February 2024 . He paid full restitution of nearly $11,000 and was barred from … clerk pleaded guilty to attempted petit larceny and paid full restitution. Village of Horseheads – Collections Village …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the … balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget (during the same period), which … funded by $304,641 and a debt reserve, with a balance of approximately $1 million, was not used to pay debt-service …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… the following audits have been issued. Department of Health – Improper Medicaid Payments for Outpatient Services … and not implementing two. New York State Health Insurance Program: CVS Caremark – Accuracy of Empire Plan … 2024 totaled $33.2 million. City University of New York – Open Educational Resources (2023-N-4) Open Educational …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… remain. The MTA is counting on $14 billion in federal funds for its current capital program. If that money becomes … pricing revenues, expanded Payroll Mobility Tax (PMT) funds, and other dedicated lockbox resources, continue to … assurances that the expected $14 billion in federal funds will materialize. The MTA must also generate $3 billion …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtVI.1.A Budgetary Chartstrings – VI. Budgets
… are assigned to agencies to keep the values unique across New York State (NYS). Each Agency/Entity has been assigned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsDiNapoli Releases Executive Budget Report
… DOB’s Financial Plan indicates the state will deposit or transfer a total of $2.5 billion into the statutorily rainy …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Statement on New York City Preliminary Budget
… towards revenue transparency, allocating the remainder of federal pandemic relief and increasing projections based … include savings from substantial vacancies at a number of agencies, the city now anticipates a FY 2023 surplus of $2.2 billion, $1.5 billion more than it had projected in …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Agencies Bulletin No. 2130
… paid on the Institution pay cycle may be affected. *This does not apply to employees of the State University of New … Insurance Fund (00640, 00650) since their fiscal year does not expire until the end of June. However, although …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2130-paycheck-distribution-april-20-2023-institution-cycle-paychecksState Agencies Bulletin No. 2133
… on the Administration pay cycle may be affected. *This does not apply to employees of the State University of New … Insurance Fund (00640, 00650) since their fiscal year does not expire until the end of June. However, although …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2133-paycheck-distribution-april-26-2023-administration-cycle-paychecksState Agencies Bulletin No. 2134
… paid on the Institution pay cycle may be affected. *This does not apply to employees of the State University of New … Insurance Fund (00640, 00650) since their fiscal year does not expire until the end of June. However, although …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksControls Over Cash Advance Accounts
… to December 31, 2013. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and … agency appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsVillage of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July … The Pine Bush Central School District is located in Orange, Sullivan, and Ulster Counties. The District is … District officials routinely overestimated expenditures in the District’s annual budget. Total expenditures were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of New Berlin – Ambulance Company Loan (2013M-22)
… the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real property …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result of duplicate … records of all departments that receive and disburse Town funds. Develop and adopt a comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165