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Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. Background The Village of Brightwaters is located in the Town of Islip in … Suffolk County and has approximately 3,300 residents. The Village is governed by an elected Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… enhances the quality of life and economic health of the New York metropolitan region through cost-efficient provision … an agency of the MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx Surface Transit … Island. Transit is governed by the provisions of the New York State Civil Service Law (Law). MaBSTOA, MTA Bus, and …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district and charter school finances and operations to ensure money is being spent appropriately and effectively. … state’s building aid payment schedule. District officials have maintained real property taxes at a consistent level …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsTown of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning … 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of … Town of Italy Multiyear Planning 2017M53 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… Division of Housing and Community Renewal (DHCR). Often, owners employ a managing agent, a person or entity … mat, a cooking apron, and toys) totaling $2,512 and restaurant payments totaling $1,723, including a single payment of $1,149 at one restaurant. This Board-held account was not included on …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… estimated 5.46%. “Financial markets have seen turbulence in the past few months, but returns for the Fund have been positive, even amid concerns over tariffs and a slowing job market,” DiNapoli said. “Thanks to our diverse … June 30, 2025, the Fund had 41.2% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterOpinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 89-49
… executor as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on … such a proceeding, there is no actual monetary value, the fee charged would be $27.00. This is in reply to your inquiry … by a Surrogate's Court. Specifically, you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 92-25
… in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, … who is not a member of the fire department from riding on fire vehicles on emergency calls. Section 176(11) … the Volunteer Firefighters' Benefit Law if injured while riding the apparatus). In our opinion, the presence of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Town of Mooers - Cash Management (2020M-36)
… Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the … funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36XI.2.B Contract Numbering – XI. Procurement and Contract Management
… that appears on the actual contract documents; and the SFS auto-generated 25 digit identifier that appears in the … special characters (e.g., %, #, @, *, >, etc.). SFS Auto Generated Contract ID In addition to the New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingTompkins County Development Corporation – Board Oversight (2021M-7)
… Determine whether the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly … Board-approved policy or deviations have been approved. Corporation officials generally agreed with our … Determine whether the Tompkins County Development Corporation TCDC Board of Directors Board properly oversaw …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… will help protect Jewish students and faculty. "We stand with one voice in saying hate has no place in New York." …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… complete report - pdf] Audit Objective Determine whether Highland Falls-Fort Montgomery Central School District … Determine whether Highland FallsFort Montgomery Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userTown of Charlton – Procurement (2022M-5)
… seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town taxpayers $2,244, if …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5State Comptroller DiNapoli Releases School District Audit
… Thomas P. DiNapoli today announced the following school district audit has been issued. Chenango Forks Central School District – Nonresident Tuition (Broome and Chenango … did not adopt a clear and comprehensive nonresident admission or tuition policy. As a result, auditors could not …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases Municipal & School Audits
… purchased for $59,571, were recorded without a model or serial number. In addition, a wheel balancer and a portable video … totaling approximately $24,000 did not have a recorded serial or identification number. Fire Island Union Free …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1492
… capture and report if an employee is eligible for health insurance coverage and the date the employee is eligible for … fields created for this functionality, Eligible for Health Insurance Coverage and Date Eligible for Health Insurance Coverage will be used by New York State, in part, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1492-new-employer-federal-reporting-guidelines-affordable-care-act-and-nysDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… William Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … William Fitzpatrick announced today that three employees of the Syracuse City School Districts afterschool Twilight …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over-estimated expenditures and appropriated unexpended surplus funds that they did not use. The District’s unexpended surplus funds have exceeded the statutory 4 percent limit … and historical data. Ensure that the unexpended surplus fund amounts are within statutory limits. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts