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State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit documentation … do not have assurance that all collections at the golf course were properly accounted for and deposited. Officials …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2004-3
… appropriations for capital purposes made from its water fund, even when the fund is comprised exclusively of user fees. You ask whether a … tax limit amounts appropriated from its water fund for certain capital purposes. We are advised that the … tax limit amounts appropriated from its water fund for certain capital purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3State Comptroller DiNapoli Releases Audits
… periods. This included more than $10.5 million related to 7,415 deceased recipients. During the six-month period after auditors provided the claim details to DOH, 14,209 claims totaling more than $7.4 million in … payments totaling about $65.2 million that still needed to be reviewed and, if warranted, recovered. New York State …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… subleases and vacancies, and the return of demand for residential space are likely to influence conversations over … $6.9 billion in direct revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicOpinion 93-15
… -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN LAW, §123: Neither the … of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually … of trustees or the separate treasurer of a town public library is required to annually account to, and submit its …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Health and Safety of Children in Foster Care (2016-N-2) 90-Day Response
To determine whether the New York City Administration for Children's Services takes sufficient steps to ensure the health and safety of the children ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n2-response.pdfState Comptroller DiNapoli Releases Municipal Audits
… The budgets adopted by the board underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West Seneca – Audit …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… prohibited interest in a contract between the Town and his construction company, providing construction services totaling $3,000 during our audit …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Opinion 2003-3
… issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum benefit under defined benefit service … authorizes certain "political subdivisions" to establish, and thereby become the "sponsor" of, service award programs … purpose of these programs is to facilitate the recruitment and retention of volunteer firefighters, through the payment …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… and funds to support incentive programs; however, only a small amount of this funding has been received. Since …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersBus Wait Assessment and Other Performance Indicators
… statistic, covering both Transit and MTA Bus, for weekdays only. The MDBSI measures the average distance traveled by a …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsUnified Court System Bulletin No. UCS-315
… based on rate and days to be paid (Earnings Code JXO only) The exchange payment shall be based on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-315-annual-leave-andor-compensatory-time-exchange-programOversight of Career and Technical Education Programs in New York State Schools (Follow-Up) (2022-F-17)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Career and Technical Education Programs in New York State Schools (Report 2019-S-29).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f17.pdfArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
New York City has a world-renowned arts, entertainment and recreation sector, featuring celebrated performance venues, museums and sports teams as well as innovative artists and centers of creativity.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2021.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfWest Babylon Union Free School District – Claims Audit (2024M-62)
… complete report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) … claims auditor properly audited claims. Key Findings The claims auditor did not perform a proper audit of claims. … with New York State (NYS) Education Law Section 1724. The claims auditor did not report directly to the Board, did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62DiNapoli: After-School Provider Misused $194,320 in Public Funds
… should not be shortchanged by contractors cutting corners and reaping the benefits of lax state oversight,” DiNapoli … said. “The State Education Department needs to step up and do a better job of making sure that taxpayers are only … day services for the SED. SCO provides academic, arts and music activities during non-school hours to children who …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … the wait assessment statistic based on computerized train tracking information for the numbered subway lines … performance data. Appropriately weight the performance statistics of the various lines and shuttles and promote full …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentDiNapoli Releases Profile of New York's Small Business Owners
… P. DiNapoli. New York exceeds the nation in the share of businesses that are majority female and minority-owned; … however, they continue to represent less than one-quarter of all owners in New York state. “New Yorkers have always had a great entrepreneurial spirit and drive, and that was no different even during some …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersVendor Responsibility Documentation
… $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required by law to be sold to the … Piggy-back contract ✔ ✔ 13. Purchase order (except from a pre-existing contract) ✔ ✔ 14. "Quick" contract ✔ ✔ 15. …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentation