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State Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsGreat Neck Park District – Capital Assets (2025M-27)
… during our audit period, which had a combined acquisition value of $231,945, and determined that these items were … from the inventory list with a combined acquisition value of $560,075 that had been purchased prior to January 1, … whether three of the 50 items with a combined acquisition value of $3,605 were in the District’s possession, including …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Nutritional Assistance – Federal Funding and New York
… Nutrition Assistance Program (SNAP) SNAP provides food benefits to low-income families to supplement their grocery budget and help them afford nutritious food. In January 2025 , nearly 3 million New Yorkers received … Federal Fiscal Year (FFY) 2024. SNAP, the nation’s largest food assistance program, is instrumental in the fight against …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceLong-Term Care Ombudsman Program
… who live in LTC facilities, such as nursing homes, assisted living, and board and care homes. According to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These procedures take effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of … by the State voluntarily entered into by a Business Unit and another party to resolve a legal dispute: after a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany … Albany Leadership Charter High School for Girls Professional Services 2013M283 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationLow Income Home Energy Assistance Program – Federal Funding and New York
… Eligibility and benefits are based on income, household size, the primary heating source of the household and the … household is $3,322; the limit increases with household size up to a maximum of $9,952 for a household of 13 people. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programAccounts Payable Advisory No. 28
… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title 2, Chapter I, Part 6, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… fund balance, toward subsequent years’ budgets, the full amount appropriated was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Niskayuna Central School District – Financial Condition (2012M-218)
… will fund and maintain each reserve fund, the optimal or targeted funding levels for each reserve fund, and the conditions under which the Board will use or replenish the assets in each reserve. Continue to closely …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Overall, local collections totaled nearly $1.8 billion, up $43.5 million compared to the same time last year. “Local sales tax collections in October experienced … the fourth straight month of overall growth between 2% and 4%. A return to relatively consistent year-over-year …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… the SFS Vendor File go through a Specially Designated Nationals validation as part of the New York State Vendor … prevent payment to entities on the Specially Designated Nationals and Blocked Persons List on the Office of Foreign …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsDiNapoli: New York on Better Financial Footing
… noted both Moody’s and Fitch recently upgraded New York’s bond rating and moved the state’s outlook to stable. Both … through 2018-19. State-funded debt (a more comprehensive measure) would rise by $9.5 billion or 15 percent over the … Schools Bond Act, which will be placed on the November ballot for consideration by voters. For a copy of the report …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingOpinion 99-13
… unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the permitted activity, … Whether a town may impose a higher building permit fee for structures that would have no heat and are …
https://www.osc.ny.gov/legal-opinions/opinion-99-13DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… Medicaid spending are showing measurable progress with annual growth at less than 2 percent. Still, state spending … 2010. From 2010 through 2013, New York held average annual increases in spending to 1.7 percent. Medicaid … Medicaid spending are showing measurable progress with annual growth at less than 2 percent …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksState Comptroller DiNapoli Releases Municipal & School Audits
… District – Long-Term Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term … audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the claims reviewed were for appropriate … reviewed. Village of Lake George – Records and Reports (Warren County) Due to the treasurer and former secretary not …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… of Taxation and Finance and enter an Accounts Receivable (AR) Deposit in SFS per the instructions in Section 2 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesHomeland Security Grant Program – Federal Funding and New York
… 100 most populous metropolitan statistical areas in the United States. Funds to New York City The City’s latest … to address targets in urban areas and states. All counties in New York State receive SHSP funding. OEM also … Mexico borders and international water borders. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programComptroller DiNapoli Releases Municipal Audits
… The board did not adopt written policies and procedures for purchasing fuel from gas stations and monitoring fuel … the town $499 for healthcare coverage. Town of Wawarsing – Recreation Department Records (Ulster County) Recreation … not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the board …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits