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City of Lockport – Budget Review (B23-1-7)
… be uncollectible. The City’s proposed budget includes a tax levy of $13,482,810 . Key Recommendations Ensure that the … Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases State Audits
… mental health services. The ACT program’s goals are to reduce hospitalizations and emergency room visits. In an …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… in the U.S. — has agreed to give preference to suppliers of 100% verified sustainable palm oil and set a goal of using only sustainable palm oil in all of its Safeway-brand products. As a result of the company’s …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… that the services took place, according to a new audit from State Comptroller Thomas P. DiNapoli. “Medicaid’s home … the integrity of these services and safeguard Medicaid funds.” New York state implemented an electronic visit … data alone may not indicate that the underlying claim was inappropriate, they said they planned to implement …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of New York State General Obligation (GO) Bonds totaling $539.6 … bonds to reduce debt service costs. The refunding saves New York taxpayers a total of $4.4 million over the life of … (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsCompliance With School Safety Planning Requirements
… York City Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools … (Law), which requires public school districts to develop district-wide safety plans (District Plans) and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsOverview – Reporting Elected and Appointed Officials
… To make sure your employees receive the benefits they’re due, …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewCity of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. … a population of 11,128. The City’s budgeted appropriations for 2014 were approximately $19.1 million. The City is … that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… serving as claims auditor was prohibited from doing so by State Education Law due to performing conflicting duties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCohoes Public Library – Governance and Operations (2015M-259)
… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately 16,000 residents, is governed by an appointed nine-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Thurston Fire Company – Board Oversight (2016M-429)
Thurston Fire Company Board Oversight 2016M429
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Steuben County – County Bridge Maintenance (S9-13-1)
… budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of … is directly involved with the oversight of bridges. The DPW is responsible for the maintenance and repair of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Comptroller DiNapoli Releases Municipal Audits
… have not been appropriately designed to safeguard district assets. A majority of the board does not audit claims prior …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsIndividuals with Disabilities Education Act – Federal Funding and New York
… of these programs. IDEA funds pass through the State Education Department (NYSED) and are allocated by the … of most federal education aid, including IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actHolocaust Survivors
… Over the years, the New York State Office of the State Comptroller has actively supported efforts to reunite … Services, One State Street New York, NY 10004-1511 By Phone: 1-800-695-3318 (within the U.S.), 212-709-5583 … will provide assistance in completing a claim form. The NYS Comptroller’s Office of Unclaimed Funds works in …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsOpinion 91-4
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district … fire district with or without consideration and upon such terms and conditions as to such board of trustees ... may deem fitting …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Join Our Team as a Local Government Auditor
… Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire districts to …
https://www.osc.ny.gov/jobs/lgsa