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State Comptroller DiNapoli Releases Municipal Audits
… $310,000. Cortland County – Public Water Supplies (2016M-318) County officials properly oversaw the water testing …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-49
… constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the … sections 81 and 220 is an acquisition of land within the meaning of those sections and is subject to the referendum …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 95-23
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of documentation) TOWN LAW, §118(1): The town board, or the town comptroller if claims are audited by the town … the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's review of …
https://www.osc.ny.gov/legal-opinions/opinion-95-23DiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… of the total or one port for every 1,189 electric cars. Westchester, where NYPA is based, has more NYPA public ports … putting it on track to finish more than two years behind schedule. NYPA did little to promote EVs and EV chargers to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleMadrid-Waddington Central School District – Financial Condition (2015M-347)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, … expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Erie County Probation Department – Restitution Payments (S9-20-11)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order, or … officials enforced restitution orders notified the court when a probationer violated the court order and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Bovina Fire District – Fund Balance (2015M-138)
… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, … Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138State Agencies Bulletin No. 1347
… check box being checked. As explained in Publication 590, limits on the amount that can be deducted do not affect the … contributions during 2014 to any of the following 403(b) plans before requesting OSC to uncheck the Retirement Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearLiberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Medicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' … health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the period April 1, 2008 through October 31, … To determine whether the Department of Health effectively oversaw localities …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… in funding for State Operations are also planned. School children and college students, people living in …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookStatement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… wife Matilda, Governor Andrew Cuomo and the entire Cuomo family." …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Finding We found the Statements referred to above present, in all material respects, the costs to administer the … Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment data of … those services. In exchange, DOH pays the plans a monthly premium for each enrolled member. If a member who is enrolled …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… the share of working-age people with disabilities who are employed has grown since 2020, reaching a new high of … Officer. The employment data outlined in the report highlights the ongoing need for solutions to help New Yorkers …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationState Contract and Payment Actions in April
… and Historic Preservation $2.3 million with Economy Paving Company, Inc. for construction upgrades to the south … State Park in Schuyler County. $1.2 million with United Paving Corporation to renovate the Central Mall at Jones …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-aprilOpinion 91-53
… for local law when paying additional compensation to town board members and highway superintendents) TOWN LAW, §§22-b, 27, 42, 202-a[7]: (1) If particular town board members are assigned additional duties in their capacities as board members, the board may fix their salaries at an amount …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Sayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases … vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Canaseraga Central School District - Financial Management (2019M-104)
… that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $365,000 and was 5 … reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… to safeguard assets. Determine whether Town officials used a competitive process to procure highway goods and services. … scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate … Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8