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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement (Westchester County) District … totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial Management (Niagara County) The …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331State Comptroller DiNapoli Releases Municipal Audits
… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a … activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialMonsey Fire District – Audit Follow-Up (2020M-62-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as … never audited. The audit included three recommendations to help the Board improve its oversight of the District’s … provides fire protection and emergency rescue services to approximately 35,000 residents over 15 square miles. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fAm I Required to Have an Audit?
… A local government that expends $1,000,000 or more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance with the provisions of the federal "single …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAccess Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementState Agencies Bulletin No. 2304
… eligible full or part-time annual employees should receive at least the annualized equivalent of the minimum hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageState Agencies Bulletin No. 2199
… effective date and Action/Reason code of Pay Rate Change/MWH (Minimum Wage Hourly) and will increase the … Actions – Annual Employees: Agencies must submit a Pay Change on the Job Action Requests page using the Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 1889
… wage for their work location. Affected Employees Employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageDiNapoli: State Faces Potential Budget Gaps
… this year, but after adjusting for timing of certain payments, the report estimates such spending growth at 3.6 …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate … To determine whether the New York City Department for the Aging effectively oversees the provision of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyState Contract and Payment Actions in September
… Office of the State Comptroller approved 1,661 contracts for state agencies and public authorities valued at $1.9 … 3,200 payments valued at more than $6.4 million, primarily for mistakes, insufficient support for charges and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberDiNapoli: State Needs to Improve Oversight of Child Care Grants
… Relief Supplemental Appropriations Act provided federal grants that OCFS administered locally. "In response to the … impact of the pandemic on the child care sector, federal grants provided essential funding to keep facilities open and … the federal government to support child care stabilization grants for which child care providers could apply. OCFS …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… Train delays have increased as the subway system’s on-time … 2014. The MTA’s Transit division considered a subway train on time if it reached the end of the line within five … examined what caused more than half of the almost 500,000 train delays from March 1, 2013 through March 31, 2014 to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackOpinion 92-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), … who is not a member of the fire department, to ride on fire vehicles during emergency calls, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… responded timely and tracked cases effectively. Delays in Case Resolution Auditors reviewed 29 inquiries with … responding to an alleged housing discrimination complaint. In a sample of 46 cases, CCHR staff entered both the receipt … of those had reliable information to measure timeliness. In those cases, the average first response took over a month …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsOpinion 2000-9
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … The governing board of the industrial development agency, in fixing the executive director's total compensation, … previously expressed the view that the word "compensation" in similar contexts generally connotes the total …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Oversight of the Early Intervention Program
… Objective To determine whether the New York State Department of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with … and timely access to services for children across the State. The audit covered the period from July 2018 …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programEmployment Recovery Is Slow for New Yorkers with Disabilities
… who do not have a disability in 2022, a disparity that is also greater than the 4.7 percentage point gap nationwide. … 6 According to the Executive, the Office of the CDO is also intended to make “specific, action-oriented” … . 3 In this report, the employment-to-population ratio is the number of working-age (16 to 64) people with a …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilities