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DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… Stony Brook, did not properly monitor or restrict access to hazardous materials, according to an audit of seven SUNY schools released today by State Comptroller Thomas P. DiNapoli. "Rules to safeguard dangerous substances were not always followed at … Stony Brook did not properly monitor or restrict access to hazardous materials according to an audit of seven SUNY …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT assets acquired or in use during the audit period. Although the board-adopted … record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was decentralized with … provider maintaining inventory records, which resulted in the records containing inconsistent information. Port …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not … The former supervisor did not always record collections in a timely manner during 2023, with an average of 40 days …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsWhat's New
… Card Requirements Fees and Expiration Dates Notification on ticket sales Using New York Format? Move to NAUPA this … before and would like to see a preview, it is published on the NAUPA website . After the conversion to KAPS, watch … 22, 2022, legislation was enacted to amend New York State’s Abandoned Property Law (APL), adding §1319 Unclaimed …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newSelected Procurement and Contracting Practices
… (SUNY) internal controls over procurement ensure goods and services are obtained competitively and at reasonable prices. The audit covers the period April … consists of 64 colleges located throughout the State and a central administrative office (System Administration) …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesLaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … services included $375,240 in compensation for uncertified teachers and $38,745 in other ineligible employee … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… in 1975 to use innovation and technology to solve some of New York’s most difficult energy and environmental … discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should prescribe the types of supporting documentation and formal approvals that are necessary. Key Findings Of the 137 …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … for eight purchases totaling $140,737. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsOpinion 89-33
… opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE … compensation of appointive village officers and employees for services may be paid without prior audit by the board of … such prior audit. You ask whether budgeted compensation for appointive village officers and employees may be paid …
https://www.osc.ny.gov/legal-opinions/opinion-89-33VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State … or travel advance accounts for items that cannot be paid with a credit card. This section describes the guidelines … invoices under $250 from one vendor may be combined with one petty cash check being issued in an amount over …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesImplementation of the Security Guard Act (Follow-Up)
… including 67,308 original applications and 98,602 renewal applications. According to the Division, there were a … where security guards were no longer active. Lastly, 24 renewal applications had not been received within the defined …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was arrested on grand larceny charges Monday after … into credit card debt. "From plane fare to pizza, Mr. Brown used fire department money for his own benefit, even … J. Hayes for their diligent work in helping us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over Vehicle Use and … required to negotiate costs with the private repair shops in its network and ensure costs are competitive and … $9.5 million to the Contractor and more than $10.2 million in commercial fuel purchases using the statewide refueling …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board and district officials did not properly plan for the district’s long-term financial and capital needs which inhibited the board and officials from … the school could suffer a serious interruption to operations since its ability to communicate during a …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… allegedly stealing nearly $13,000 of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s … allegedly stealing nearly $13000 of her deceased mothers pension benefits …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… degree and was arraigned in Wayne County Centralized Arraignment Part Court. The charges filed in this case are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentAccounts Payable Advisory No. 41
… (POs) for centralized contract purchases Reference: Guide to Financial Operations (GFO) , Chapter XI-A, Section 3 – Purchase Orders Guidance: This is to remind Business Units to use a requisition and/or purchase order with a contract ID …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (2022-S-40) 180-Day Response
To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national drug rebate agreement (NDRA).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s40-response.pdf