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Opinion 92-42
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (use of … lease a portion of the lot for town parking purposes and, in consideration therefor, would agree to plow snow on the … not used for town parking if the snow plowing is primarily in furtherance of a proper town purpose and the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-42IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… funds); Any other accounting adjustment that results in an increase in federal fund cash that will not be immediately disbursed … and therefore must be returned to the U.S. Treasury. In all such instances, the award is considered closed . This …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsOversight of the Home Delivered Meals Program
… DFTA’s new Home Delivered Meals program contracts awarded in January 2021. About the Program In testimony before the New York City (NYC or City) Council … As of 2019, there were over 1.76 million seniors residing in the City, and this number is expected to increase to 1.86 …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programSelected Aspects of Capital Program Project Management
… and whether that process was followed and was successful in managing scope, time, quality, and budget to the … stakeholders. The audit covered capital projects that were in active status between January 1, 2015 and May 30, 2018. … City subway and bus service 24 hours a day, 7 days a week. In 1981, the State Legislature mandated that the MTA prepare …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementSUNY Bulletin No. SU-337
… within the same pay period, those monies must be included in the calculation of the overtime. In the past, manual calculations were required to include these earnings in the total amount of overtime monies paid. To alleviate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesHenderson Fire District – Financial Activities (2025M-67)
… information to make informed decisions for the District. In addition, a lack of adequate oversight and monitoring … 31, 2023, the District had $170,684 (29 percent) more in these bank accounts than was reflected in the accounting records. The Treasurer’s accounting records …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… payable and payroll disbursements totaled $590,354. In addition, the District had funds on deposit at one financial institution in a noninterest-bearing checking account and a savings … to maintaining the accounting records, which resulted in deficiencies in the District’s accounting records. For …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal Audits
… that none of the claims were audited by the board. In addition, one vendor was overpaid $36,905 for snow plowing … accounting records and did not properly assess $4,330 in penalties on unpaid customer accounts. The board did not … adopt the water billing rates charged to customers. In addition, the board did not enforce 39 unpaid customer …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … and procedures. Auditors found that cash receipts are kept in an unlocked and unattended cabinet. The cabinet used to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… auditors found the department repeatedly engaged in inappropriate hiring and promotions. In one instance, an employee hired at an annual salary of $43,000 was promoted twice in a year with a 70 percent salary increase without meeting …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesComptroller DiNapoli Statement on Earth Day 2015
… the economy. Environmental protections go hand in hand with smart, sustainable business. Finding solutions … Fund, DiNapoli has taken a leading investor role in seeking better corporate environmental practices. He has consistently engaged major corporations in the Fund’s portfolio to change corporate practices to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… conditional discharge and paid full restitution of $16,525 in connection with his crimes. This plea was a result of a … with multi-agency collaborative investigations resulting in indictments and arrests. I commend the State Comptroller’s … County District Attorney’s Office for their partnership in this investigation.” Shaw, 67, of Sayre, PA, was …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… our audit pursuant to legislative mandates included in these statutes, which direct the State Comptroller and the … Board to ascertain the annual amount of expenses incurred in the administration of these Laws. Our audit covered the … the State. Key Findings The Board has adequate procedures in place to ensure that it accurately identifies and reports …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Administration of Non-Competitive and Limited-Competition Contracts
… contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors received … totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by employees or foster parents. Consequently, in some cases, the health and safety of children were placed …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsExtended School Day Program
… and all applicable guidelines. We examined the $634,544 in expenses SCO claimed for reimbursement from the Department … 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. Under these contracts, … not necessary or not allowable. These include: 141,493 in employee salaries for services performed outside the ESD …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programCompliance With the Clery Act
… for students and their families. To address this concern, in 1990, Congress enacted the Clery Act, which requires … Act requires all public and private colleges participating in federal Title IV student financial aid programs to prepare … (DoE) annually. SUNY, the largest public university system in the United States, consists of 29 State-operated colleges, …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actForensic Audit of Dual Employment Approvals and Conflicts
… Background The MTA provides transportation services in and around the New York City metropolitan area. MTA's Code of Ethics (Code) allows employees to engage in external employment with certain provisions. For example, … the MTA; and the employee must not use any MTA resources in connection with his/her outside employment. Each MTA …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsInmate Sentence Calculation and Release Practices
… accurate and consistent calculation of sentence times in accordance with all laws and regulations. The audit … regarding the sentencing and incarceration of inmates in New York State, including Penal Law Section 70.30, which … time. The Department held approximately 50,700 individuals in its custody at 54 State facilities as of August 27, 2016. …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesCity of Troy – Budget Review (B22-5-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7State Comptroller DiNapoli Releases Municipal & School Audits
… assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts uncovered …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits