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Comptroller DiNapoli Releases State Audits
… been issued: State Education Department (SED): Whitestone School for Child Development, Compliance with the … College (2014-T-2) DeVry was overpaid $758,293 because school officials incorrectly certified students as eligible … equivalent of such a certificate, from a U.S. high school. The two other students had completed online study …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 88-4
… and make reasonable expenditures for such refreshments. You ask whether a county may provide refreshments for … requirements for authorized agencies operating foster home programs, including the following: "Authorized agencies … by the certifying agency will be met." (18 NYCRR §443.3[i]). In addition, authorized agencies are required to seek to …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… overall goal of IDAs is to advance the job opportunities, health, general prosperity, and economic welfare of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programWayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … 94,000 residents. The County is governed by a Board of Supervisors which is comprised of 15 members, the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly … The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could achieve cost … The District is governed by an elected seven-member Board of Education. There are two schools in operation within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andHammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … were paid incorrectly for credit hours earned. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… of Audit The purpose of our audit was to examine the County’s internal controls over select financial activities … files for 19 of these children, for whom the County paid claims totaling $161,482. We also reviewed 16 transportation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Affordable Home Ownership Development Program
… stimulate the development, stabilization, and preservation of New York communities. Individual grants of up to $40,000 per dwelling can be provided to eligible … eligibility. The annual income and liquid assets of recipients must be below the limits stipulated in the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … for as many as 93 days after being collected. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024State Comptroller DiNapoli Releases Municipal & School Audits
… software that may compromise data confidentiality, integrity or availability. Sweet Home Central School District …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Economic and Demographic Trends – 2022 Financial Condition Report
… year 2021, the State gained over 226,000 jobs, an increase of 2.6 percent compared to growth nationally of 5.6 percent. Employment in the State was still 7.6 percent … 10 State regions. Long Island had the highest percentage of job gains of any region (4.5 percent) while the Capital …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsPort Washington Fire Department – Budgeting (2015M-209)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209West Seneca Fire District #1 – Purchasing (2017M-272)
… to determine whether District officials obtained required quotes for the purchase of goods and services for the period … Key Finding District officials did not obtain and retain quotes for 10 purchases totaling $64,000 as required by their … documentation and evidence that the required number of quotes were obtained as required by the procurement policy. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… Purpose of Audit The purpose of our audit was to assess whether the Board of Directors provided adequate oversight of the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Johnsonville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190