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DiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… was arrested today for allegedly using rescue squad funds to purchase over a thousand dollars in tires for his personal … "Those entrusted with enforcing the law must be held to the highest standards and will be held accountable for any … allegedly abused his position of trust at the rescue squad to financially benefit himself. I thank District Attorney …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadDiNapoli: Trouble Ahead for Local Governments and Schools
… be severe for many municipalities’ finances, according to a report released today by New York State Comptroller Thomas P. DiNapoli. As sales tax revenues … critical in shoring up local finances. The report notes that sales taxes are one of the most important sources of …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Mid Island is a for-profit organization authorized by SED to provide, among other programs, a preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… 1, 2024 to May 31, 2025 Understanding the Audit Area A fire district board must provide adequate oversight of … adequate oversight of disbursements. We determined that all disbursements were: Properly authorized by the Board … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s (OSC) …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Circle of Friends – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … education programs we audited. Key Finding Based on a review of a sample of transactions, we found that, generally, the costs reported by Circle of Friends on …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualContract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesNew York’s Economy and Finances in the COVID-19 Era
… recent months. As of the two weeks ending October 31 and November 7, more than 2.3 million New Yorkers claimed … $56 billion, including $687 million during the week of November 23. While New York State has regained 45 percent of … economic challenges facing many New Yorkers. As of mid-November, New Yorkers had received almost $36.7 billion from …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for board members, employees and … Sabres and Rochester Americans games, as well as area concerts. It is aimed at increasing OTB patronage and game … OTB spent at least $121000 on tickets to sporting events concerts food and alcohol for board members employees and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… the traditional December through March bonus season, up from $37.1 billion in 2020. The 2020 bonus pool itself … recession. The securities industry continues to make up one-fifth of private sector wages in New York City, … lower interest expenses and record fees (underwriting, account supervision and investment advisory). In 2021, …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordOpinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where a town has actual or constructive knowledge of hazardous …
https://www.osc.ny.gov/legal-opinions/opinion-89-22X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where … a very short duration. When using a single payment vendor ID, agencies are required to maintain detailed information … Each voucher processed using a single payment vendor ID must indicate if the payment is tax reportable. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsSpencerport Central School District – Employee Benefits (2025M-65)
… (District) officials authorize and accurately calculate separation and unused leave payments? Audit Period July 1, … and salaries, school districts (districts) often provide separation payments to employees for a retirement incentive … expenditures. Therefore, district officials should ensure separation and unused leave payments are authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Changes in Federal Policies Pose Significant Risks for New York City's Budget
… investment earnings last year. The gaps are relatively small as a share of city fund revenues (averaging 3.5 … 74,000 jobs in 2017. Job growth has come primarily in the business services, health care, and leisure and hospitality … 10 percent of its operating budget. A loss in federal funding at the state level could affect the amount of aid the …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… (LIRR) needs to do more to properly prepare for severe weather events, according to an audit released today by New … P. DiNapoli. The audit found the LIRR delayed a critical weather-related systemwide risk assessment of its … on-time following Superstorm Sandy in 2012. “Severe weather is becoming more common and a failure to properly …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… Bay, allegedly pocketed cash for transfer station fees, arena fees, real property surcharges and clerk fees before …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesCompliance With School Safety Planning Requirements (Follow-Up)
… included in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). … schools. Further, the Education Law requires schools and school districts to take safety planning actions and the … Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… inappropriate payments during 2015, including $2.3 million for dead patients and millions more for recipients who had been dropped from long term care … inappropriate payments during 2015 including $23 million for dead patients and millions more for recipients who had …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOversight of the Educational Opportunity Program
… and acceptable use of funds. Each participating campus must develop a plan outlining its approach to the … its oversight of the campuses’ use of EOP funds and maintenance of adequate documentation for program-related …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programComptroller DiNapoli Releases School Audits
… District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School … IT assets and data from unauthorized access. Randolph Academy Union Free School District – Financial Management … School District Haldane Central School District Randolph Academy Union Free School District Saranac Central School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Helping Hands School – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … the fiscal year ended June 30, 2014. Key Finding Based on a review of a sample of transactions for the year ended June … reported $26 in non-personal service costs on its CFR that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual