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Opinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time … to construct, maintain and operate, with the lessee's own funds, a building on the vacant land, subject to … expense, to construct, maintain and operate a building on the property. Town Law, §176(14) authorizes a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases Municipal and School Audits
… timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In addition, … the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services (Nassau County) Of the 500 applicable physical accessibility components …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… through February 11, 2016. Background The Honeoye Falls-Lima Central School District is located in the Towns of … Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… for 2014-15 were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an … required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Monitoring of Select Programs
… and CSE programs. For the 4 years of our audit period, only in 2017-18 did NYSOFA perform on-site evaluations for …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… A new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and charter school students increased sharply … reason, excused, unexcused, or for disciplinary reasons. New York state excludes suspensions and extended medical …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., of the Columbia office handled …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Downsville Fire District … progress implementing corrective actions. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… feet by December 31, 2016, as required. Furthermore, only 6 of 159 total planned submeters were connected to a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… December 31, 2012. Background The Bolivar-Richburg Central School District (District) is located in the Towns of Alma, … BolivarRichburg Central School District Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… date should follow the payment schedule in the contract or agreement. In the absence of a defined payment schedule, the first day the service begins is the Obligation Date. Grant Payments Specific grant program requirements need to be … be reviewed and can be found in this Guide as follows: Chapter VII, Section 2 - Miscellaneous Receipts / Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-dates“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… Unlike individual state assessments, the NAEP is the only common measure of student achievement that allows for … ; John Hildebrand, “NY Schools Have Spent Only About 20% of Billions Received in Federal COVID Aid. …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… four bar committee members had unmonitored access to the safe where the cash from bar operations was stored. The Board … conducting cash counts or adding or removing cash from the safe. Bar committee members routinely paid for bar-related … cash counts and adding or removing cash from the safe. Review and approve invoices representing the purchase …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Ordinary Disability – En-Con Police Officers Plan
… to you only if you last joined the Police and Fire Retirement System before September 1, 1997. For those who … credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a … payable to you as a service retirement. You must select an option for the payment of your disability benefit . Filing …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityOswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Comptroller DiNapoli Releases School District Audits
… District officials implemented a well-designed system of internal controls over the claims audit process. Due to … School officials did not always obtain competitive pricing in compliance with the school’s procurement policy or … process for 27 purchases totaling approximately $214,000. In addition, school officials did not verify that the school …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… time. As a result, the district’s surplus fund balance is two times the statutory limit. District officials were not …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control weaknesses, auditors reviewed all 665 nonstudent network user accounts and determined that district officials … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… been slow to reach New York’s pandemic-hit renters because of poor management by the Office of Temporary and Disability Assistance (OTDA) in implementing … Thomas P. DiNapoli. The state’s initial rollout of the program resulted in only a small portion of the … been slow to reach New Yorks pandemichit renters because of poor management by the Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-risk