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DiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… but without adequate safeguards in place the effectiveness of these efforts cannot be measured. While some IDAs around the state have begun to improve their oversight of projects, more needs to be done.” The Comptroller’s … provide information on capital investments, jobs and PILOTs. This year, the Comptroller’s IDA reform package was …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… process for issuing permits allowing property owners to connect to the water system. Consequently, property owners …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… and the town. “Bridget Brown exploited the trust of her community and used her two positions to enrich herself at taxpayer expense,” … Brown accountable.” The Franklin County District Attorney’s Office served as special prosecutor, with Executive …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… the internal controls over the Department’s contracts with agencies for the period January 1, 2014 through December … for providing temporary assistance to eligible individuals and families with social service and financial needs. Key … were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… five-member Board of Education, operates three buildings with approximately 650 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaDiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… Support Services (METS) programs whose staff are charged with delivering individualized academic and advocacy services … information between METS and school districts. SED agreed with the recommendations and indicated steps it will take to … Education Program or go to: https://www.osc.state.ny.us/audits/allaudits/093015/14s48.pdf … The State Education …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… in Tioga County. The District, which operates 12 schools with approximately 5,300 students, is governed by an elected … rights to be periodically reviewed to ensure they align with job responsibilities. Adopt, distribute and periodically … be preserved during a disaster and identifies alternate work locations. … Ithaca City School District Transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion … to decline slightly in the coming years ($6.5 billion in FY 2026 and $6.4 billion in FY 2027) mostly due to savings actions the city plans to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growOpinion 88-25
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART … also permit nonresidents to use park district facilities, with or without a fee. If the town board permits use of park …
https://www.osc.ny.gov/legal-opinions/opinion-88-25DiNapoli Releases Analysis of Enacted State Budget
… that have already occurred at the federal level, paired with potential Congressional action, may mean that in the … service delivery and develop a strategy for how to contend with federal changes. The final budget had some measures … the General Fund to repay the state’s outstanding advance with the federal Unemployment Trust Fund . If New York …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetAccounts Payable Advisory No. 2
… Subject: Processing ACH Payments in SFS Reference Information: This advisory is intended for … location unless there is a specific business reason to. In the Central Accounting System it was important when paying vendors via ACH to ensure that the invoice address and payment address matched. This match is not necessary in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsState Agencies Bulletin No. 1159
… and reduction rate will not be repaid. This is consistent with the APSU, NYSCOPBA or Council 82 Deficit Reduction Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… that all PILOT billing and payments are made in accordance with agreements and consult with legal counsel and, if feasible, pursue the recovery of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectVillage of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… officials established adequate controls over Parks and Recreation Department (Department) financial activities. … over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt … paid the Village full restitution of $16,525 in connection with his crimes. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Despite Progress, Pay Gap for Women Persists
… how many additional months women must work to equal what men earned the previous year, typically falls. (In 2022, … In 2020, women earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the U.S. …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsDiNapoli: Despite Progress, Pay Gap for Women Persists
… the ratio of women’s earnings compared to men’s earnings dropping from almost 89 percent in 2015 to 86 percent in …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsDiNapoli: New York City's Budget Outlook Improves
… benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services … comprehensive immigration reform.” The city’s Preliminary FY 2025 budget and January Financial Plan enabled the city to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Niagara County. The District, which operates seven schools with approximately 5,300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andTown of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Ensure that all officials and employees are familiar with the requirements of GML as they relate to conflicts of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… that all Village payments were supported and in compliance with the Village’s procurement policy. The Board also did not …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180