Search
State Comptroller DiNapoli Releases Municipal Audits
… properly recorded or supported by village records. As a result, 133 hours of accrued comp time, valued at … potentially face shortfalls based on revenue estimates for sales and use tax. Town of Palermo – Procurement and Fuel … Town officials did not always use competitive methods when procuring goods and services or properly account for and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 91-43
… audit of town claims may be transferred to another town official only by local law subject to mandatory referendum. … may be delegated by town board resolution to a town official other than the clerk. You have asked us to reconcile … (Town Law, §119[1]) may be transferred to another town official only by local law subject to mandatory referendum …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 90-33
… issues discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, … mayor at a village board meeting, the deputy mayor has the power to appoint village officers and employees, subject to … Village Law, §4-400(1)(c) grants to the village mayor the power to appoint all non-elected officers and employees of …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Use of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New … To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Comptroller DiNapoli Releases Municipal Audits
… law which allows the village to override the tax levy cap. ### For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which … including those resulting from accelerating deterioration in certain structural components, authority officials should … Auditors found weaknesses in the monitoring and authorization of bank accounts which …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37 ). About the … Care (MMC), which provides comprehensive coverage, and Health and Recovery Plans (HARP), which provide specialized … from MMC and HARP as part of the COVID-19 public health emergency unwind process. Of the initial report’s four …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andDiNapoli: State Pension Fund Adds Another $20 Million to Investing in New York Program
… the third largest public pension fund in the United States with estimated assets of $209.1 billion as of Dec. 31, 2017. … TVP serves entrepreneurs who transform industries and build great companies. As active, long-term partners to our … including martech, fintech, healthcare IT, consumer tech, AI & machine learning, digital media, cloud computing and …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-state-pension-fund-adds-another-20-million-investing-new-york-programVillage of Leicester – Financial Management (2025M-7)
… fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … fund is funded primarily with metered water sales. Audit Summary The Board did not effectively manage the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DiNapoli Releases Guide to Federal Funding in New York
… A new online resource released by New York State Comptroller … and other vital programs. “Actions taken in Washington to cut health care, food assistance, infrastructure and other … cannot be replaced by state taxpayers. Understanding how New Yorkers are served by federal dollars will be …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkRaquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfFederal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
Federal Aid Received by NYS Local Governments and School Districts under the Coronavirus Response and Relief Supplemental Appropriations Act and the American Rescue Plan Act
https://www.osc.ny.gov/files/local-government/publications/pdf/american-rescue-plan-and-crrsa-guidance.pdfHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hunter-tannersville-central-school-district-2022-125.pdfBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdf2018 Annual Report on Local Governments
The 2018 Annual Report on Local Governments is a summary of the financial state of the State’s counties, cities, towns, villages, school districts and fire dist
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-annual-report.pdfCompliance With the Safe Schools Against Violence in Education Act (2013-S-71), 90-Day Response
To determine whether school districts outside of New York City are properly and accurately reporting statistics on crime and incidents to the State Education De
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s71-response.pdfSchool of Professional Studies - Procurement Card and Travel Card Purchases (2013-S-39), 90-Day Response
To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s39-response.pdfSchool of Professional Studies - Procurement Card and Travel Card Purchases (2013-S-39)
To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s39.pdfHelping Hands School - Compliance With the Reimbursable Cost Manual (2015-S-90), 90-Day Response
We conducted an audit of the expenses submitted by Helping Hands School (Helping Hands) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s90-response.pdf