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Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)

… tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … $2.34 million of disbursements, and determined that 18 listings did not include check numbers and check …

https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82

DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability

… including: The redevelopment of the Rondout Waterfront District including walking and biking trails to connect … to protect it from flooding from the Hudson River using $1.5 million in federal funding, and repairs to part of the … of its general fund balance to stabilize the budget, at $1.9 million and $2.9 million, respectively. In addition, …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintaining

DiNapoli: Health Departments Need to Clean Up Act on Food Safety

… State Comptroller Thomas P. DiNapoli. “Auditors found that food safety inspectors are identifying hundreds of establishments with serious violations, including food that has not been refrigerated properly or food that has been handled by sick workers. However, many of …

https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safety

Oversight of Food Service Establishments

… monitors designated health departments’ oversight of food service establishments to ensure they comply with the State … for overseeing New York State’s more than 90,000 food service establishments (Establishments) and for ensuring that … have a health department; the 21 counties without full-service health departments rely on the Department’s district …

https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishments

State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure

… filing or vote had spurred action. DiNapoli noted that 26 of the 104 companies that the Fund filed proposals with …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosure

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board

Town of Ellery – Justice Court (2014M-269)

… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269

Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology

Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)

… records for the three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an …

https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196

Introduction – Travel and Conference Expense Management

… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Tuckahoe Common School District – Purchasing (2013M-158)

… as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were … also did not comply with the District’s purchasing policy by seeking competition when procuring the services of … providers. The Board did not follow its own purchasing policy by approving vendors for use outside of the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

Climate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response

To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responsePSC.pdf

Climate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responseNYSERDA.pdf

Climate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdf

Corporate Governance - Discrimination Proposal

Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of efforts by Chipotle Mexican Grill, Inc., (Chipotle) to prevent harassment and discrimination against its protected classes of employees.

https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/chipotle-discrimination.pdf

Comptroller DiNapoli Releases School Audits

… and in 2017-18 without board approval. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-audits

State Agencies Bulletin No. 2126

… to the payroll and actually return to the payroll. In this case, the employee would receive paid parental leave at their …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2126-paid-parental-leave-full

State Agencies Bulletin No. 2126.3

… Schedule (VRWS) agreements must be suspended on the first day of the payroll period in which an employee begins the … this total by 1,040 hours (if the employee is an 8 hour/day employee) or 975 hours (if the employee is a 7.5 hour/day employee) to determine the average work percentage. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21263-paid-parental-leave-full