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State Comptroller DiNapoli Releases School Audits
… School District , Southwestern Central School District and the Warsaw Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … policies and procedures governing the claims processing function. In addition, the board did not develop a …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1XVI.3.K Interim Reporting – XVI. Financial Reporting
… and Changes in Fund Balances, for the governmental funds only, on an interim basis. In addition, a report that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingBusiness Services Center Shared Services
… the administrative transactions that it processes for its State agency customers. The audit covers the period September … all Executive agencies to be using all its services by the end of calendar year 2017. The Center is organized … Center operations. In addition, a Call Center hosted by the Department of Taxation and Finance assists agency …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesModel Code of Ethics for Local Governments - Frequently Asked Questions
… The Model Code defines "relative" to include a specified list of persons having a family relationship with a municipal … ethics? Yes. Although this Model Code includes a specified list of individuals defined as "relatives," each municipality …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… New York state bought hundreds of millions of dollars worth of medical equipment at the onset of the COVID-19 pandemic, …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli: Public Authority Debt Ballooned to $329 Billion
… an increase of 23% ($61.5 billion) since 2017, according to a report released today by State Comptroller Thomas P. … office issues this periodic report on public authorities to shine a light on their finances and operations. However, … have shown, New York’s public authorities must do more to improve their transparency and accountability to the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-public-authority-debt-ballooned-329-billionComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… officer (CEO) and is responsible for the District’s day-to-day management under the District’s Board of Education’s … claims auditor from an administrative point of view, to keep the claims auditing function as independent as … The Manager is responsible for ordering food and supplies to provide meals and refreshments for students, sell a la …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Opinion 97-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … FIREFIGHTERS -- Service Award Program (participation by members of the "auxiliary" of an incorporated fire company … of the fire company. You state that the constitution and by-laws of the fire company provide that the auxiliary is …
https://www.osc.ny.gov/legal-opinions/opinion-97-24State Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… Thomas P. DiNapoli. “My auditors found that RGRTA gave out most of its incentive bonuses for collective achievements … agencies provide guidance for public authorities on how performance incentive programs should be administered … DiNapoli recommended RGRTA: Ensure subsidiaries accurately log daily fuel consumption for each bus. Periodically verify …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programOpinion 2000-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … which each of the municipal corporations has the power by any other general or special law to provide, perform or … if they performed their duties only in the municipality by which they are employed or (2) if they were employed by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … establishing a district an allowance for services rendered by salaried town employees when such services are necessary to or occasioned by reason of making the particular improvement. Further, Town …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 92-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … threshold will be exceeded. You ask whether purchases by a village of kitchen utensils, furniture, books and sports … §103 provides that, except as otherwise expressly provided by act of the Legislature or by local law adopted prior to …
https://www.osc.ny.gov/legal-opinions/opinion-92-46XII.9.H Audit Recoveries – XII. Expenditures
… (518) 474-4868 and request that State Expenditures escrow funds due to the contractor up the amount purportedly due and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… The state’s Medicaid program paid more than $60,000 for sexual and … today by State Comptroller Thomas P. DiNapoli. In total, Medicaid made more than $930,000 in payments for ED drugs and … Auditors found that did not always happen. Since the transition of pharmacy benefit management to MCOs, Medicaid …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsOpinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … action gave rise or origin to a claim may be executed by a signature stamp affixed with the intent to execute the … signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an original …
https://www.osc.ny.gov/legal-opinions/opinion-94-4XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… State Register, on or before the last day of each month, a detailed statement of all balance(s) on deposit in any bank … The preferred method of reporting data and balances is by e-mail to (case sensitive): … disposition of uncashed checks should be directed to the Office of Unclaimed Funds. Information and phone numbers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 98-21
… contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service) MUNICIPAL … and fire district) TOWNS -- Powers and Duties (authority to contract for emergency ambulance service) GENERAL … LAW, §176(22): Although a town is authorized, pursuant to section 122-b of the General Municipal Law, to enter into …
https://www.osc.ny.gov/legal-opinions/opinion-98-21