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Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… bargaining agreement allows officers to accumulate up to 80 hours of overtime during the year, town officials did not … award program (LOSAP) records for 47 of the department’s 138 active volunteers showed that at least 27 of these …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials … and adopt a written policy related to fund balance and reserves. For example, the board and district officials …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not establish written procedures identifying who is responsible for managing and monitoring building access …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… not control all phases of a transaction. Town of Webb – Ski Collections (Herkimer County) The town, which operates the McCauley Mountain Ski Area, has not developed policies or procedures for how ski collections should be recorded, deposited and reconciled. …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Presses Companies on Political Disclosure
… in 2018) Duke Energy Corp. Simon Property Group Inc. Royal Caribbean Cruises Ltd. The Kroger Co. Sysco Corp. NYS …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureComptroller DiNapoli Releases School District Audits
… procured without a competitive bid as required by district policy. Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases and therefore, … as of June 30, 2018. Whitehall Central School District – Medicaid Reimbursements (Washington County) The district …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… freefall in a matter of weeks. Job losses have been swift and massive, totaling more than 22 million nationwide, … and hamstring our ability to recover from the crisis. Swift and decisive action will benefit us all. Op-Ed State, …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union Free School District (District) Board of Education (Board) and District officials properly manage … The Board and District officials did not properly manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mShoreham-Wading River Central School District – Capital Assets (2025M-23)
… extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our … with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit … 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, … Audit Summary County officials did not effectively manage the County’s fund balance. As a result, as of December … Did Steuben County County officials effectively manage the Countys fund balance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Company in the protection of individuals and property from injury, loss, damage or destruction by fire or other … was for a proper Company purpose. We also identified one claim, totaling $11,800, which was paid twice for the same …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Lawrence Union Free School District – Financial Management (2025M-115)
… report – pdf] Audit Objective Did the Lawrence Union Free School District (District) Board of Education (Board) and … data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … between revenues and expenditures accumulated over time. School district officials must manage fund balance to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Revenue Enhancement Ideas Cash Management for Local …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli Announces State Contract & Payment Actions for January 2014
… more than 1.5 million payments worth more than $10 billion in January 2014. His office also rejected 191 contract … contract for the sale of Harriet Tubman Residential Center in Cayuga County to CNY Realty Development Co. LLC. Approved … Approved a $1.6 million contract to purchase 590 acres in the towns of Shandakan and Hardenburgh from the Nature …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014Opinion 91-20
… town for a particular level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of … GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire protection … may specify the circumstances under which that service is to be available, provided that the service is available on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Life Changes: Getting Your Affairs in Order and A Guide for Survivors
… you can accumulate over a lifetime. Having everything in order will help your survivors make important decisions … P. DiNapoli State Comptroller Getting Your Affairs In Order Prepare Your Survivors When you die, your survivors … examine and copy your burial instructions. Complete our form, Where My Assets Are (VO1848) , to help your survivors …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsDiNapoli Announces State Contract and Payment Action for March 2017
… State Comptroller Thomas P. DiNapoli announced today his office approved 1,873 contracts valued at $8.77 … State Comptroller Thomas P DiNapoli announced today his office approved 1873 contracts valued at $877 …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017Metropolitan Transportation Authority: The Cost of Judgments and Claims - June 2008
Over the past 12 years, the three largest operating agencies of the MTA paid out more than $1.1 billion on 86,875 claims for personal injury or property damage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2009.pdf