Search
State Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Financial Condition and Outlook
… determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health … Studies, School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about … determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… The Empire State Development Corporation (ESDC) spent $211 million on an advertising contract to … and show the public actual results,” DiNapoli said. “ESDC’s attempts to measure the results of this advertising … whether the results justify the cost.” In December 2011, ESDC awarded a contract to BBDO USA LLC, an advertising and …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractTown of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-113.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – Nonexchange Transactions) GASB Statement No. 65 – Items Previously Reported as Assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsTuition Assistance Program – State Financial Aid Program at Barnard College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … Barnard offers bachelor’s degrees in nearly 50 fields of the arts, humanities, social sciences and natural … approximately $44,300 per year. The school’s enrollment as of fall 2014 was about 2,500 undergraduate students. TAP is …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeAudit of the Tuition Assistance Program at Plaza College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) … to the school for 1,859 students. We reviewed a sample of 200 randomly selected TAP awards paid to 190 students as …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeOpinion 90-32
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (need for upon … You ask whether a town's proposed expenditure of moneys in excess of $100,000 to build a salt storage shed in settlement of a proceeding against the town by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-32DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… New York State Department of Environmental Conservation’s (DEC) inadequate monitoring and enforcement has resulted in … private forest landowners who submit and follow a DEC-approved forest management plan for their property to … programs hinge on the efforts of both the localities and DEC. DiNapoli’s report found weaknesses in several aspects of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Town of Schroeppel – Cash Disbursements (2014M-296)
… was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $3 million. Key Findings Cash … and Comptroller to reflect the intended internal controls for these positions as provided by statute. Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296State Police Bulletin No. SP-84
… ) effective 4/07/05 Premium in Lieu of Overtime increase ( PRO ) effective 4/07/05 Command Pay increase ( COM ) … of the payment is $2,500.00. Premium in Lieu of Overtime (PRO) For employees whose bargaining unit is 62 and have Premium in Lieu of Overtime ( PRO ) of $9,332.00, OSC will insert a row and update the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05IX.7.K Record Retention – IX. Federal Grants
… Copies of grant expenditure and disbursement records. All notice of grant adjustments. Copies of all correspondence …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire … exceed bidding thresholds established by General Municipal Law. Discontinue the practice of preselecting vendors to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158State Agencies Bulletin No. 1090
… Regular 50101 50102 50103 50104 50105 50106 50107 50108 Temp Employee 50201 50202 50203 50204 50205 50206 50207 50208 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemRecent Trends and Impact of COVID-19 in the Bronx
… En Español Highlights Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in … 2009 to 2019, private sector employment in the Bronx grew by 20 percent to reach 248,800 jobs. Prior to the pandemic, …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxHyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Lewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246DiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… these positions to mislead and betray his department and community,” DiNapoli said. “Storrs allegedly stole funds … serve and protect the community, but instead put his greed first. I applaud the work of the State Police members … the department’s accounts. He made payments to his wife’s credit card and purchased items from various retailers. The …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-department