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Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Valley … to the warrant prior to issuance. Consequently, there is an increased risk that improper disbursements or payment … As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… as those of select non-U.S. companies. In 2023, the Fund cast more than 30,900 votes at 3,235 public company meetings. Key updates to the Fund’s … during the 2024 proxy season and will post all votes cast at the end of the year. For example, the Fund recently …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… in 1955 to provide affordable rental and cooperative (co-op) housing to middle-income families. The New York City … 92 HPD-supervised Mitchell-Lama rental and limited-equity co-op developments, with approximately 46,787 units. Owners …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsRailroad Bridge Inspection Program
… (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … provides oversight of the inspection of railroad bridges in an effort to ensure public safety and decrease the risk of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programOpinion 89-30
… PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL … contract with a private non-profit organization to provide senior citizens bus transportation, a town may provide … bus. You ask whether a town may contract with a private senior citizens organization to provide gasoline to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Virtual Currency Licensing (Follow-Up)
… audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the Program The Department of Financial Services …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followOpinion 2008-2
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board … providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board … member was elected to office, the exception in General Municipal Law § 802 (1) (h) applies and the interest is not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Village of Herkimer – Payroll (2025M-37)
Village officials paid salaries and wages as authorized but did not maintain adequate employee time records or ensure separation payments were accurate or adequately supported Furthermore employees were paid for overtime that in some instances was not adequately documented or consistent with la
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Thomas P. DiNapoli visited the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to … and an honor to visit the Nassau County Holocaust Memorial and Tolerance Center and learn about their efforts … deserve the utmost praise.” The mission of the Holocaust Memorial and Tolerance Center of Nassau County is to teach …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerDiNapoli Releases Fiscal Stress Scores for 17 Cities
… year-end fund balance, short-term borrowing and patterns of operating deficits, the monitoring system creates an … stress,” is “susceptible to fiscal stress” or has “no designation.” The cities of Yonkers and Long Beach were both … ranging from March 31, 2014 through July 31, 2014. This list includes: Auburn, Batavia, Buffalo, Corning, Hornell, …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesContract Submission System Guide for Public Authority Users
… appropriate contract prefix and then enter the contract number that has been assigned by the contracting authority … Click the “Browse” button Navigate to the location of the file to be attached, then select the appropriate file Click the “Attach” button A list of documents that have …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
To assess the extent of implementation of the nine recommendations included in our initial audit report New York City Department of Homeless Services Oversight of Contract Expenditures of Institute for Community Living Inc Report 2020N4
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… Kanas was arrested on a warrant by City of Tamarac Road Patrol and Broward County Sherriff’s in Florida. Having been … and the Attorney General thank the City of Tamarac Road Patrol and Broward County Sheriff’s in Florida for their … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… health issues that youth may have when admitted, including substance abuse problems. Youth in custody have rates of substance abuse disorders ranging from 37% to 86%, according …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesSelected Performance Measures (2018-S-18) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18-response.pdfSelected Performance Measures (2018-S-18)
To determine whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are accurate and consistent. In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s18.pdfDiNapoli: January Tax Collections Fall Short
… State tax collections through the first 10 months of the state’s fiscal year rose 1 percent from last year to … $367.3 million below the state’s latest estimates because of lower than expected Personal Income Tax (PIT) collections, … this year, but last month’s tax collections fell short of expectations,” DiNapoli said. “With two months left in the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… the traveling employee or the extra traveler. If the room rate is higher than it would have been if the employee was … alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 double-occupancy room rate), the employee may only be reimbursed for the single …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… officials, who are NYSLRS members, to keep an ROA and submit it to their governing boards, unless they … 150 days of the start of a new term or appointment and sign it attesting to its accuracy. Once complete, you … Your Record of Activities for a schedule of ROA due dates and help determining what to do, when. What should I do if I …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsVillage of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1