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Comptroller DiNapoli Releases School District Audits
… for individuals who used the district’s IT assets. In addition, personal internet use was found on computers … revenues. Auditors found that $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. In addition, district officials improperly restricted funds …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… eight summer recreation registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the after-school, soccer and summer recreation …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… June 13, 2012. Background The City of Dunkirk is located in Chautauqua County and has a population of approximately … March 31, 2012, the City has received over $2 million in CDBG grant funding. Key Findings City officials have … mismanaged the CDBG program and have put significant public funds at risk. City officials have disbursed CDBG …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Opinion 88-77
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … grant, the school district is required to provide cash or in kind contributions toward the program. The statutes … 18 defines "contract" to include "any claim, account or demand against or agreement with a municipality, express …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 90-48
… -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- … the bus company has an office and outdoor parking facility near the homes of certain residents of the school district. These …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the … see also Atlantic Beach P.O.A. v Town of Hempstead , 3 NY2d 434, 165 NYS2d 737). In this connection, we note that …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Military Service Credit
… A Message from Comptroller Thomas P. DiNapoli If you are a veteran, or are currently serving in any of the branches of the United States military, you … law on May 31, 2016. It enables eligible NYSLRS members to buy up to three years of active military service toward their …
https://www.osc.ny.gov/retirement/publications/military-service-creditImplementation of Suicide Prevention Task Force Recommendations
… inception in 2017 and through 2023, New York’s suicide rate has remained relatively unchanged, with COVID-19 era …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsState Comptroller DiNapoli Releases Audits
… in reimbursable costs for the SED preschool cost-based program. Auditors identified $257,142 in costs that did not … Selected Aspects of the All-Agency Contractor Evaluation (ACE) System at Long Island Rail Road, Metro-North Railroad, … and Tunnel Authority (2019-S-52) MTA implemented the ACE performance evaluation system as a means for component …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… financial information for the effective management and fiscal oversight of city operations because officials failed to file annual financial reports, provide interim financial reports and issue audited statements. In addition, they did not have … financial information for the effective management and fiscal oversight of city operations because officials …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesAccounts Payable Advisory No. 34
… Land Claims ** 58403 * Prompt Contracting Interest 60200 * Settlement Interest General State Charges- Claims, Awards, Judgments and Settlement Agreements 60311 Interest - Grants to Others … Section 6.U - Payments Pursuant to Awards and Non-Judicial Settlement Agreements There is no longer a Withholding Class …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestSelected Aspects of the Motor Carrier Safety Assistance Program
… to have violations serious enough to warrant their removal from service are making appropriate, timely repairs or … identify violations, carriers typically receive a traffic citation. However, inspections sometimes uncover … Instead, violators in these instances typically received a traffic citation. Key Recommendations Actively monitor …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programState Comptroller DiNapoli Releases Municipal Audits
… that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that were not … option. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … requests for proposals (RFPs), when procuring $596,763 in professional services from five vendors, and could not … can collect, record, prepare deposits and make adjustments in the system with minimal or no oversight. City and BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) The Mitchell-Lama Housing program … the initial recommendations. Department of Civil Service – New York State Health Insurance Program – Payments by Beacon …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfState Comptroller DiNapoli Releases Municipal Audits
… However, the town clerk and the firm's accountant are able to make disbursements without the supervisor's … when required. The board approved the treasurer's use of a debit card to purchase office supplies and postage. The use of a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Response to Human Trafficking
… support.” From January 2019 to October 2023, there were 1,637 referrals for confirmation as a survivor. Of these, OTDA and DCJS confirmed 1,384 survivors, referring 64% to the Local Districts and 36% … requested. We analyzed referral and confirmation dates for 1,384 survivors and found 314 (23%) were confirmed more than …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingState Agencies Bulletin No. 2245
… hire date (into a position assigned to a bargaining unit no longer subject to the Salary Withholding Program as … or transfer date (from a position assigned to a bargaining unit not previously subject to the Salary Withholding Program to a position assigned to a bargaining unit no longer subject to the Salary Withholding Program as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks
… of 9/11. I can think of no better way to honor the men and women who lost their lives. We remember all the …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacks