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DiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of … Comptroller Thomas P. DiNapoli. "It’s an exciting time for Brooklyn with record employment, business growth, and a budding tech sector," DiNapoli said. "Brooklyn is also home to world-class cultural and academic …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsState Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsSouthside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the … $9 million. Key Finding While the Board meets regularly to deal with a range of issues, its oversight of the School’s … and authority of the Board. The agreement transfers all School revenues to NHA, and the revenues are to be …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Applying for Benefits – Career Plan for ERS Tier 1 Members
… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1503/applying-benefitsApplying for Benefits – Career Plan for ERS Tier 2 Members
… Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1508/applying-benefitsApplying for Benefits – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1504/applying-benefitsOpinion 2000-10
… with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded … agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from the proceeds of the sale, the repayment requirements of such act take precedence …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Village of Cato – Audit Follow-Up (2023M-145-F)
… our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term … effectively manage the financial operations of the water fund, establish adequate reserves and develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Comptroller DiNapoli Releases Municipal Audits
… been issued. City of Johnstown – Information Technology (Fulton County) City officials did not adequately safeguard … to officials. City of Johnstown – Financial Management (Fulton County) City officials did not maintain accurate and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Springport Town Clerk Pleads Guilty After Faking Retirement Benefits
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-springport-town-clerk-pleads-guilty-after-faking-retirement-benefitsCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … To assess the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followThe Academy Charter School – Board Oversight (2014M-295)
… period July 1, 2012 through May 31, 2014. Background The Academy Charter School is a public school located in the Town … The Academy Charter School Board Oversight 2014M295 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Hebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses claimed on Hebrew Academy’s CFR for the fiscal year ended June 30, 2017 and included … Teacher (SEIT), full- and half-day Special Class (SC), and full- and half-day Special Class in an Integrated …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualManagement of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followTown of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a competitive process when procuring professional services? Audit Period January 1, … The Board did not always seek competition when procuring professional services Of the 67 professional …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Coeymans Hollow Fire District – Board Oversight (2021M-211)
… (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and … Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Utica Academy of Science Charter School – Purchasing (2015M-71)
… of Audit The purpose of our audit was to examine the School’s purchasing procedures for the period July 1, 2013 … 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the City of Utica, Oneida County, that is … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
Prior to reprocessing a voucher that has been rejected by the Office of the State Comptroller OSC the Business Unit should address all of the reasons the voucher was rejected
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash … The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during … with the charter and bylaws. Establish clear lines of authority for preparing and signing checks, approving …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Opinion 96-21
… TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town Law, §202-a, may authorize the replenishment of sand … a town beach erosion control district which was damaged by coastal storms. This is in reply to your letter asking … would apply (McKinney's Statutes, §74). Applying this general principle, we believe that the proposed capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-21