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State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… The city then budgets $1 billion for migrants in FY 2025 and zero thereafter, creating some uncertainty and …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetOpinion 89-28
… cost of increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER DISTRICTS -- Improvement of Facilities (allocating cost … Concerning the financing of a proposed town water study and the allocation of the cost of a new water …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Port Jefferson Union Free School District - Claims Processing (2018M-055)
… and that it had been properly implemented. Because District officials established and implemented a … there were no recommendations as a result of this audit. District officials agreed with our report. … Port Jefferson Union Free School District Claims Processing 2018M055 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… close to $2 billion in funds for environmental and energy purposes that could help lower costs to consumers during New York’s transition to clean energy. DiNapoli warns there is now significant uncertainty … additional funding for critical environmental and clean energy projects.” IRA Grants Energy, clean air and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfBelleville-Henderson Central School District - Information Technology (2019M-128)
Determine if District officials ensured employees’ personal, private, and sensitive information was adequately protected from unauthorized access, use and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/belleville-henderson-2019-128.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfStockbridge Valley Central School District - Information Technology (2019M-13)
Determine whether the Board and District officials established IT policies and procedures to adequately safeguard personal, private and sensitive information.
https://www.osc.ny.gov/files/local-government/audits/pdf/stockbridge-valley-13.pdfDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… of 29,718 bullying incidents were reported, resulting in a rate of 12.4 incidents per 1,000 pupils. Excluding the 1,734 schools that reported no incidents of bullying, the rate increases to 18.2 incidents per 1,000 pupils, up from … were reported statewide, amounting to an overall rate of 1.8 incidents per 1,000 pupils. Excluding the 3,104 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseOversight of New York State Forest Tax Programs
… provide many public benefits, including clean air and water, carbon storage, forest products (e.g., timber), jobs, … annual recommitment; each year a landowner receives a tax break, they must submit an annual commitment form …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Comptroller DiNapoli Releases State Audits and Examinations
… that OITS did not have established policies and procedures for backup of key division systems. In a follow-up, auditors … inmate release dates. Tests of sentencing calculations for a sample of 60 inmates found proper procedures were … under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and whether …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… records to hide her failure to deposit more than $800 in cash payments to the town that she collected as Clerk. … that cash into the public coffers. To hide the more than $800 in missing cash, Bell substituted funds leftover in a …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsState Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… Court before Judge Larry J. Schwartz to petit larceny for stealing nearly $4,000 from the New York State & Local … claimed the $3,880 check was lost to get another check for the same amount. Since taking office in 2007, DiNapoli … Court before Judge Larry J Schwartz to petit larceny for stealing nearly $4000 from the NYSLRS …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownOffice of Operations: 2024 Virtual Fall Conference
… procurement record will also be provided. Includes a Q&A panel. Presenters: Amanda Colomb, Danielle LaRose, Jami … and how they interact on a procurement. Includes a Q&A panel. Presenters: Christina Crasto, Ashley Markowski, Katie … documentation required to support invoices. Includes a Q&A panel. Presenters: Janel Carey, Sam Blumenthal, Alexis …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … work performed raises potential issues under The New York State Constitution, because no contract was in place at the … to ensure the exemptions remained in compliance with state or local laws. Town of Holland – Real Property Tax …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsSome NY Schools Not Reporting Bullying or Harassment
… the victim’s prior attendance at another school; Some incident reports were so short on important details — one … and reporting DASA incidents. Auditors’ analysis of data submitted to SED for 2,153 schools showed that 678 (31 … with DASA requirements and makes annual school incident data available to the public on its website . In September …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfWayne Central School District – Transportation Department Operations (2021M-160)
Determine whether Wayne Central School District (District) officials have developed a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-160.pdfTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … $2.5 million. Key Findings The Supervisor did not ensure accounting records were accurate and complete and did not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263