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State Comptroller DiNapoli Releases Audits
… have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical Therapy (CTN) … to monitor project progression. However, EFC's on-site monitoring of the projects auditors sampled frequently … refunds totaling over $9.5 billion. Auditors stopped 10,414 refunds totaling almost $36.7 million and sent them to …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … results to help provide assurance that one professional service contract totaling approximately $382,000 was obtained … Town of Danby – Town Clerk ( 2022M-8 ), released in May 2022. The audit determined that the town clerks did not …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… DiNapoli said. “We have found too many schools that fall short of state education requirements, which is why we … include documentation to support the costs. For example, when an employee works for both a provider’s SEIT program and … not approved by SED; $683,915 in costs related to a Head Start program, an Early Intervention program, a portion of a …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesResponse Planning for Unexpected Events
… coordination and planning. Transportation’s Operations Control Center (OCC) is responsible for safely routing trains … across the Metro-North network. The OCC is staffed by rail traffic controllers assigned to manage 12 dispatching … also notify the OCC via phone or social media. The rail traffic controller for the district where the event occurred …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsHomelessness Falls Statewide, But Rises in Many New York Regions
… The most commonly used data for measuring homelessness are U.S. Department of Housing and … the end of May 2026 based on a count conducted in January 2025. After doubling between January 2022 and January 2024, … homelessness. Comptroller DiNapoli has previously called for additional efforts to mitigate evictions and provide …
https://www.osc.ny.gov/reports/homelessness-falls-statewide-rises-many-new-york-regionsOpinion 92-56
… of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions … payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, … fee as an allowance for use of his or her automobile on official business as part of the terms and conditions of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Niagara County – County Bridge Maintenance (S9-13-2)
Niagara County County Bridge Maintenance S9132
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Withdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
Special 20 and 25Year Plan for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Withdrawing Your ContributionsMembership
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipSouthold Union Free School District – Claims Processing (2013M-183)
… function that ensure claims are audited in a timely manner and are properly supported. The claims auditor generally conducts a thorough and deliberate audit of each claim before the Board … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Hampton Bays Union Free School District – Claims Processing (2013M-333)
… confirming purchase orders which were prepared after the invoice was received from the vendor. For example, the … 7, 2012, for special education services; the vendor’s invoice was dated July 28, 2012 and the purchase order was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Special Disability Benefits – Special 20- and 25-Year Plans
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact … who are permanently disabled by certain types of cancer that include melanoma or a condition of cancer … digestive, hematological, urinary, neurological, breast, reproductive, or prostate systems, but who passed a …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and administrative staff have taken appropriate action to manage the district’s financial condition, including … purposes. Auditors discovered purchase orders were issued after goods were received and a lack of adequate supporting …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsAll-Agency Contract Evaluation System
… in compliance with its All-Agency Contract Evaluation (ACE) review process and taking action where performance … whether MTA officials are reviewing and using the ACE ratings prior to awarding contracts. The audit covered … 2020. About the Program In 1997, the MTA implemented the ACE system, a performance evaluation system developed and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following … the seriousness of the situation the authority – and the state and city – face in dealing with upcoming fiscal … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planVillage of Horseheads – Collections (2023M-169)
… did not accurately record collections totaling $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … could not assess the Village’s financial operations to make informed decisions. The Board did not: Conduct an … year ending May 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and … year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Opinion 88-41
… that, subject to applicable civil service requirements, a municipality may contract with third parties for the … no corresponding benefit or consideration to the municipality ( Teachers Association, Central High School … that there be a contractual or statutory obligation by the municipality before funds can be paid to or expended on …
https://www.osc.ny.gov/legal-opinions/opinion-88-41State Comptroller DiNapoli Releases School Audits
… , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources … unrestricted fund balance exceeded the statutory limit. West Buffalo Charter School – Payroll (Erie County) Payroll … WaterfordHalfmoon Union Free School District and the West Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Service Retirement Benefit – En-Con Police Officers Plan
… a greater benefit, the greater benefit will be paid. Filing The Application for Service Retirement (RS6037) must … the date on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefit