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DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Financial relief has been slow to reach New York’s pandemic-hit renters because of poor … Emergency Rental Assistance Program (ERAP), according to a new report released today by New York State Comptroller … report details OTDA’s struggles in providing information to eligible individuals, processing applications, and …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… said. “Today, he is a convicted felon who has had to pay back the money he stole. My office will continue to partner with law enforcement to … tenants could apply to OTDA for funds to cover unpaid back rent and future rent payments. If the tenant met the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftVillage of Fleischmanns – Water Fund (2013M-151)
… Board of Trustees, which is composed of a Village Mayor and four Trustees. The Village’s annual budget for the … a long-term capital plan for the water fund to address current and future infrastructure needs, including setting …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Compliance With Special Education Requirements – Evaluations
… this report.) The New York City Department of Education (DOE) – the nation’s largest school system – serves … services to approximately 190,000 of these students. The DOE is responsible for evaluating students to determine their … meeting, and 1,067 were still open or awaiting consent (i.e., parental consent not yet given or IEP meeting not yet …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… About the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… did not: Maintain a complete and accurate checkbook register (register) with sufficient detail such as transaction dates, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Village of Delhi – Financial Condition (2013M-110)
Village of Delhi Financial Condition 2013M110
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Agricultural Society and former Willsboro town clerk/tax collector, pleaded guilty to stealing nearly $90,000 in … betrayal of the public trust when she used her position as tax assessor and town clerk to steal from the taxpayers of … 2019. She also separately served as Willsboro town clerk/tax collector from 2014 to 2021, having lost election in …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearly30% New York State Initiative
… New York State Initiative to ensure that New York State food products are provided to children as part of their lunch … with children have experienced the highest rates of food insecurity since 2020—as high as 16% in 2022. Even with lower rates of food insecurity in the first 3 months of 2024, roughly one in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfComptroller DiNapoli Releases State Audits
… of the improper claims. After an investigation, the owner, William Davis, pleaded guilty to Grand Larceny in the Second … Davis Ethical Pharmacy. After an investigation, the owner, William Davis pleaded guilty to Grand Larceny in the Second … the initial report. At the time of the follow-up review, William Davis made full restitution to the state. Higher …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… credit memo, or relating one voucher to another. As with all invoices, credit memos must be entered upon receipt. SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… Audit Objective Determine if School officials completely and accurately billed resident districts. Audit Results … the correct New York State Education Department (SED) rate and full-time equivalent (FTE) and ensured that year-end reconciliations were reasonable and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Comptroller DiNapoli Releases Municipal Audits
… , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , … prepared and submitted for department officials’ review. Child Protective Services (2013-MS-5) None of the eight … historical and programmatic knowledge to determine if Child Protective Services program improvements are needed or …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Tuition Assistance Program – New York College of Health Professions
… Health Education and Research. The school operates five locations – a campus in Syosset, Long Island; three locations in Manhattan; and one in China. College of Health … the largest of the various student grant and scholarship programs administered by HESC. It is an entitlement program …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in … by State Comptroller Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single state-funded expenditure …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
… software inventory records were inaccurate and outdated. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
discovery, charter school, network, financial software, access controls
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/discovery-charter-school-2022-156.pdfCompleting Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfOpinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … to) -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5