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Human Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed and … 2015 through June 24, 2019. About the Program As Central New York’s largest employer, SUNY Upstate Medical University … the required two references had been checked for 17 of 80 new hires. In response to our preliminary findings, officials …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – April …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… including hospitals, nursing homes and individual nurses, for patient safety violations and use its power under the law … including hospitals nursing homes and individual nurses for patient safety violations and use its power under the law …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… workforce that’s ready to meet the demands of New York’s construction and infrastructure projects,” said Gary LaBarbera, President of the NYS Building & Construction Trades Council . “We appreciate State … credentials in high-growth fields, including construction, health care, information technology and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachState Comptroller DiNapoli Releases Municipal & School Audits
… and services in a prudent and economical manner and in the best interests of taxpayers. Furthermore, certain district … occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were not always maintained, there is an increased risk of city collections being lost, misused or … card. The village should not reimburse anyone other than current village officials or employees. In addition, auditors … to financial and other sensitive data. OnTECH Charter High School – Information Technology (Onondaga County) School …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… County) District officials did not properly account for leave accruals for 22 of the 49 employees’ accrual … fund appropriations by $6.7 million and appropriated $2.7 million of fund balance and reserve funds that were not … $3 million and found that 70 claims totaling $2.96 million did not contain documentation for the claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… taxes collected. Account for 262 transfer station punch cards totaling $8,500. Annual total collections recorded … decrease in the number of transfer station punch cards recorded as sold from 748 cards in 2018 to 167 cards in 2022, a reduction of 581 cards …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Travel FAQs
… Business Units have the discretion to request information … that are not addressed below, please speak to your Business Unit’s travel office staff for further guidance. Are … remove non-personal information (e.g., dates, times) from business related receipts? If I return my rental car late at …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 2006-11
… (remuneration and duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in … have to be disclosed in accordance with General Municipal Law §803. Also, the town’s code of ethics should be consulted … is deemed to have an interest in any contract of a firm, partnership, association or corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11XII.6.I Paying a Non-State Employee – XII. Expenditures
… of qualified candidates. Positions in the competitive class for which there are shortages of qualified candidates … of Civil Service; for positions outside the competitive class, such determination shall be made by the head of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 90-21
… §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to … may be prepared and presented to the town board for audit by the secretary to the supervisor and may be retained in the … further provides that when a claim has been audited by the town board, the town clerk must file the claim in …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 89-61
… Compensation (salary charged on townwide basis) BUILDING INSPECTOR -- Compensation (salary in town charged only to … town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside … clerk, town superintendent of highways and town building inspector are raised by taxes levied on the entire area of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 88-59
… OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice … Whether the village justice may be paid the salary budgeted for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 98-17
… that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and … indemnification by municipality of employees of a public housing authority) PUBLIC OFFICERS LAW, §18; PUBLIC HOUSING LAW, §30: A town board, by local law or resolution, …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Thomas P. DiNapoli today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for … Thomas P DiNapoli today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… payments of thousands of city dollars for the defense of former Mayor Richard Thomas' criminal case," said State … of Water Supply to pay law firms for the personal defense of former Mount Vernon Mayor Richard Thomas in criminal … James and Comptroller DiNapoli announce guilty verdict of former Mount Vernon government official in $365000 …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonPreston Fire District – Board Oversight (2025M-87)
… the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and the average daily balance available for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0