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VI.3.A Overview – VI. Budgets
… of authorized budget amounts from one appropriation to another. These transfers are governed by various State … Finance Law, or Article 8 of Education Law. It applies to all State Operations and Local Assistance type … §179-H governs the movement of budget authority necessary to pay Prompt Payment Interest. For transactions not covered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-granville.pdfVillage of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/montgomery-2021-50.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7)
To determine if the Department of Motor Vehicles takes adequate steps to identify motor carriers that must comply with Article 19-A of the New York...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s7.pdfChapter 53 of the Laws of 2024, Temporary Municipal Assistance Appropriation
Chapter 53 of the Laws of 2024, Temporary Municipal Assistance Appropriation
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-53-laws-temporary-municipal-assistance-appropriation.pdfTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and … Town of Moira Fiscal Oversight and Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Tully – Justice Court Operations (2021M-10)
… Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund … IT policies and procedures, including a computer use policy, they have not implemented adequate controls and …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-472019 Annual Audit
… as part of our daily audit. In addition, we identified 917 product code errors totaling nearly $3.85 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditState Agencies Bulletin No. 315
… been selected and saved on the Retirement Plans panel per company the following processing will occur. The new … Agencies will have 'View Only' access to this panel. The Company field represents the employee's contract group. For … Date differs from existing information; verify data and contact OSC if needed." If at any time a change is made to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… The State Education Department (SED) should improve its process to investigate serious complaints against nurses and more actively monitor … today by New York State Comptroller Thomas P. DiNapoli. The investigations of "priority 1" complaints against nurses …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentSalem Central School District - Purchasing (2019M-105)
… complete report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key Findings Our review of … for 32 purchases (53 percent) totaling about $115,000. The Board did not develop and implement procedures to seek …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105DiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… indicating that he was still alive while she utilized a power of attorney to access his account and withdraw pension … his behalf during a 12 year period from June 30, 1997 to Oct. 30, 2009. “Ms. Cizik stole $120,000 by pocketing her …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsDiNapoli Releases Report on Environmental Funding in New York State
… was $795.3 million in SFY 2003-04 and $1 billion in SFY 2013-14. After adjusting for inflation, DEC spending rose by a … years by a cumulative total of 25.9 percent from the SFY 2013-14 level. The size of the DEC workforce declined 10.4 …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateOpinion 88-61
… Property Tax Law, §925 governs the payment of taxes by mail and provides, in pertinent part, that taxes paid by mail shall, upon delivery, be deemed to have been made on the … period, but the taxpayer produced a receipt for certified mail stamped with the date which was the last day for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… in the “year dollars” of the Master Plan document (i.e., an estimate as if the project were to be awarded … reflected in prior inspection reports, such as cracks in crash barriers for a portal flood gate, were not corrected …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases School Audits
… to students receiving special education services from 2022-23 through 2023-24. These findings occurred because … salaries and wages accurately during the period July 1, 2022 through Oct. 10, 2024. Auditors reviewed 35 employees’ …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… to connect renewable projects to the grid and New Yorkers' homes, according to a report issued today by State … Increased and consistent funding under the state’s Clean Energy Standard facilitated increases in the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… Thomas P. DiNapoli announced the sentencing today of Christopher Bunn of Queens for concealing his father’s death … Thomas P DiNapoli announced the sentencing today of Christopher Bunn of Queens for concealing his fathers death …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-payments