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Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, … procedures, to govern the level of unexpended surplus funds maintained. As a result of the flawed budget process, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Opinion 98-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … bases (see Real Property Tax Law, §§458[1][3], 458[2][d][i]; 1973 Opns St Comp Nos. 73-842 and 73-843, unreported). As …
https://www.osc.ny.gov/legal-opinions/opinion-98-12State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health – … 2021, found the Department of Taxation and Finance could do more to ensure sales tax vendors that are required to … so individuals with disabilities could better assess how work would impact their benefits. The initial audit, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsVillage of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for the period … budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… The New York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth services at New York City’s two secure juvenile detention centers, do more to prevent contraband from entering the facilities …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthOpinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … this proposed incentive payment constitutes a gift of town funds in violation of Article VIII, §1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Inflation in the New York City Metropolitan Area
… April 21, 2022 PDF Version Last week, the U.S. Bureau of Labor Statistics (BLS) released new data indicating … consumer spending habits are important for understanding how the CPI is calculated, since price changes are weighted …
https://www.osc.ny.gov/reports/inflation-new-york-city-metropolitan-areaOpinion 92-8
… This opinion represents the views of the Office of the State Comptroller at the time … of the non-federal share ( cf . L 1992, ch 53, §6[a][i], as proposed in S.6753A/A.9153A, referring to ". . . any … in a bank or trust company located and authorized to do business in this State or invested in certain enumerated …
https://www.osc.ny.gov/legal-opinions/opinion-92-8State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… position to evaluate Industrial Development Agencies and the projects that receive tax breaks with new reforms now … efficiency and transparency of the operations of our IDAs. I also want to recognize the New York Economic Development … My thanks also to Governor Cuomo for recognizing the value of this proposal and signing the legislation into law.” …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Schuyler County – Court and Trust Funds (2021-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuyler-county-2021-ct-1.pdfDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… The recently enacted fiscal year 2016-17 state budget … transparency both in process and content. “The creation of a paid family leave program and increases in the state … two fiscal years. The allocations are broadly drafted and do not appear to limit the use of the funds to one-time …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andState Agencies Bulletin No. 2255
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … (based on the NYS Position Number) is equal to 600 and a value exists in both the Equated to Grade field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Crossroads Center for Children, … to children with disabilities who are between the ages of three and five years. Crossroads is reimbursed for … materials that were purchased with private grant funds; $2,281 for non-audit services that were performed by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTown of Watertown Fire District – Procurement (2022M-155)
… complete report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire … policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … The Town’s accounting records included three operating funds during the audit period: general fund, highway fund and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17XII.6 Unique Payment Situations – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsXIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall … and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewComptroller DiNapoli Statement on Earth Day 2015
… provides an important opportunity to focus attention on the health of our planet,” DiNapoli said. “We are facing unprecedented … energy companies at their annual meetings to report how they are responding to climate change and the risks it …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Division of Housing and Community Renewal Bulletin No. DH-99
… Purpose To inform the Division of Housing and Community Renewal of OSC’s … employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … code on the employee’s Job Data page is 0004 and the value in the FIS Amount field is less than or equal to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-99-april-2019-district-council-37-dc37-performanceOversight of Construction Management Contracts (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … a term contract. Furthermore, we found Parks officials do not receive detailed support for payments made under the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-follow