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DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… Labor (DOL) which oversees them. “Apprenticeship programs open doors for many New Yorkers to access well-paid jobs that … monitoring of programs, improved apprenticeship data and expanded trade opportunities. I commend Labor … System that includes a new digital application portal for potential sponsors to submit materials, track …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … Period January 1, 2024 – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of … Did the Town of Denmark Town Board Board properly audit and …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Attorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position as a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of $365,000 to pay the personal legal expenses of the former Mount Vernon …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the voucher is … and Document Preparation: Select Appropriate Vendor When preparing a voucher, the Business Unit should select the … When processing payments to a vendor Business Units should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceCompliance With Jonathan’s Law (Follow-Up)
… of the three recommendations included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67 ). About the Program In February 2007, … of the three recommendations included in our initial audit report Compliance With Jonathans Law Report 2017S67 …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new … estimates in 2025. We estimated that the total vehicle replacement cost of these five vehicles was approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
Did the Town of Davenport Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… report – pdf] We also issued 10 individual reports to the following Villages: Almond , Cedarhurst , Copenhagen , … from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. … essential services for their residents, who elect a board to plan, guide and manage operations, including the funding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… back to fiscal year 2020. Understanding the Audit Area To help promote transparency, a town board should conduct a … documents, it may have identified and potentially helped remedy these issues. Without complete, accurate and reliable … cash disbursements in the Town’s computerized accounting system or perform monthly bank reconciliations for fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Retirement System Membership – En-Con Police Officers Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members … Special Plan Coverage If you become employed as a police officer in the New York State Department of …
https://www.osc.ny.gov/retirement/publications/1822/retirement-system-membershipHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… of the four recommendations included in our initial audit report, Homeless Housing and Assistance Program – Project Selection and … of the four recommendations included in our initial audit report Homeless Housing and Assistance Program Project Selection and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followXI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… New York State Division of the Budget (DOB) Bulletin B-1184, titled Agency Contracts, Non-Personal Service and … contract and amendment transactions submitted to OSC for pre-audit and contract reporter exemption requests … submitted to OSC for approval must be accompanied by a properly completed B-1184 Attachment A, B or C. Any such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… is far from over, and it continues to have damaging effects on our revenues and spending. While our state economy … is far from over and it continues to have damaging effects on our revenues and spending …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalOverview – XI. Procurement and Contract Management
… oftentimes referred to as a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or … shall first be approved by the comptroller and filed in his office.” This requirement extends to repayment … over the entire term of the agreement exceeds $25,000. In circumstances where consideration flowing from the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewDiNapoli Releases Bond Calendar for March and April
… in the municipal bond market. It is contingent upon execution of all project approvals required by law. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… million higher than DOB’s financial plan projections. All Funds spending through December totaled $183.4 billion, which … to increased Medicaid and other public health costs. All Funds spending through December was $1.2 billion higher than … than anticipated spending from state capital projects funds. State Operating Funds spending totaled $100.1 billion, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. Capital assets, … for land, land preparation, library books, construction in progress, and infrastructure assets reported using the … depreciated over their estimated useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … over $100,000 in pension payments from the New York State and Local Employees Retirement System intended for his … “After his mother passed away, Mr. Eydeler hid her death and stole more than $100,000 in pension payments,” said …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionComptroller DiNapoli Releases Municipal Audits
… Village of Nissequogue , City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal … a comprehensive plan to reduce outstanding debt. Sir William Johnson Volunteer Fire Company – Controls Over … Village of Nissequogue City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsRetirement System Membership – Career Plan
… Police officers and paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement System (PFRS) must … become members of the Retirement System. When you become a member, you must complete and file a membership application …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membership