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State Comptroller DiNapoli Releases Municipal Audits
… County received $375,914 more than it should have. These funds should have been paid to the City of Glen Cove, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: New York City's Finances on Solid Footing
… since World War II. The city expects that ongoing litigation related to the financial crisis, the … quarter this year with profits of $5.3 billion despite litigation costs and is on pace to exceed the city’s forecast …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingOpinion 91-13*
… statute ( Davies v Mayor , 83 NY 207; Albion Industrial Center v Town of Albion , 62 AD2d 478, 405 NYS2d 521; …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… Attorney Anne T. Donnelly announced the son of a state pensioner from Long Island was sentenced to five years’ … Attorney Anne T Donnelly announced the son of a state pensioner from Long Island was sentenced to five years …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysState Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… $35 million in New York State funds to Sidney Federal Credit Union’s (SFCU) Morris Branch. The BDD program supports the establishment of bank and credit union branches across the State where there is a …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… service agencies (local VSA) so they can file for federal benefits. Such referrals are critical for enhancing … benefits as well as for helping ensure veterans access all federal benefits to which they are entitled. Key Findings The … and VA health benefits. The Department has not used the federal Public Assistance Reporting Information System to …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… 27, 2020. About the Program New York State is rich in surface and ground water resources, with over 70,000 miles … which impair or impact the quality of State waters and, in turn, pose health risks to those who use them. Two key … Individual permits are issued to a single facility, in one location, possessing unique discharge characteristics …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantNiagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of Lyndon – Purchasing (2013M-149)
… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … Adopt and annually review a purchasing policy, in accordance with statutory requirements, to provide …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school … BOCES delivers more than 80 education and administrative services to its component and participating districts and is …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesOswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Opinion 2000-10
… loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county … UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from … of a sale by a county of its ownership interest in a civic center. Your letter indicates that the civic center was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … or credit card use policy. Claryville Volunteer Fire Company – Internal Controls Over Financial Operations (Ulster … Fire District and the Claryville Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-87
… for: Prorated Cash Payment Award (CPA) Troopers must be on the payroll full-time in BU07 and SG701 between 03/27/03 … in BU07 and SG701 at Trainee 2 level or above to receive an increase in salary. Expanded Duty Pay (DUT) Legislation provides for a new additional salary factor for Troopers in BU07 and SG701 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Schuyler Heights Fire District , Village of … Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were adequately … audit claims and approve the abstract prior to the treasurer making payment on the claims creates a deficiency …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… by systematically creating a purchase order (PO) from an approved contract release or purchase requisition. This … are: Sourcing POs from staged contract releases on an approved agency contract in the Procurement Contracts Module. This creates a PO in an approved status. Sourcing POs from approved purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-orders