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Controls Over Vehicle Use and Transportation-Related Expenses
… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. These 11 regions … serve their local surrounding counties and are responsible for overall management of vehicles in their region, including …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… operate within the statutory framework established for fire districts and can create a clear structure for managing investments and improving oversight and … to better financial health and potentially more resources for fire services. For example, when officials actively …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… following are descriptions of the five budget entry types for Budget Transfers within a Business Unit: Apportionment – … segregation. A lump sum appropriation is an appropriation for which the budget bill does not specify 1) a particular … the MSC01 business unit or 2) a particular account code for those appropriations within the State Operations budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Comptroller DiNapoli Releases School District Audits
… officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for purchases from 16 vendors totaling $131,276 that were not … Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. Although the claims were for appropriate purposes, only five claims included evidence …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus rose 6% to $246,900, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The increases reflect a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… in public health threats, property damage or inconvenience for residents and businesses. New York needs to significantly … going to suffer the consequences. Unfortunately, paying for these solutions presents a considerable challenge." … spend more on water delivery systems. The Executive Budget for State Fiscal Year 2017-18 proposes a $2 billion capital …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… – A.7742-A/S.9360 (Lavine/Thomas) – Provides coverage for virtual currency, authorizes the promulgation of … and recognizes the death of an owner as a trigger for dormancy. Data Breach – Signed into law on December … – Eliminates the New York State residency requirement for designated beneficiaries in the New York ABLE program. …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… these individuals depend on a variety of public benefits for income or to pay for health care, food or housing costs. To qualify for these benefits, such as Supplemental Security Income and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… is fully automated to receive payment requests, edit them for accuracy and content, transmit the payment to either the Federal Reserve Bank or the U.S. Treasury for deposit into the State’s bank account, and record the … State’s Tax Identification Number (TIN) with the System for Award Management (SAM). For most accounts, OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order and/or … field to describe the goods and services being paid for and being as descriptive as possible. using the Quantity, … needs to audit the voucher and may eliminate the need for Business Units to provide additional documentation to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… awards to ensure grant funds were allocated and spent for intended purposes. This audit covered the period from … and Emergency Communications (Office) is responsible for administering the Statewide Interoperable Communications … grants in five rounds of funding totaling $292 million. For Rounds 1 through 4, which were distributed between 2011 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL appeals received by DOT for the period January 2018 through September 2021. About the … 6 of the New York State Public Officers Law provides for public access to government records. The statute, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… have not yet received funds from it and rental burdens for low-income New Yorkers remain high, according to a report … (2.9%), Westchester County (2.7%) and Erie County (2.5%). For most eligible households, ERAP covered up to 12 months of … some future rent payments. It also prohibited evictions for up to a year and waived late fees. “The Emergency Rental …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Comptroller DiNapoli Releases Audits
… $933,399 in duplicate payments that were made to providers for the same services under both the old and the new (APG) … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 … because manufacturer agreements utilized to obtain rebates for the Empire Plan’s prescription drug program did not meet …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsNutritional Assistance – Federal Funding and New York
… New Yorkers received $655.9 million of SNAP benefits for the month and approximately $7.35 billion total benefits … income and family size. Maximum benefits range from $292 for a household of one to $1,756 for a household of eight, with an additional $220 per person …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceUnified Court System Bulletin No. UCS-274
… (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for an increase in Location Pay effective April 1, 2019 for employees located in the City of New York and the … Dutchess, Putnam or Orange. Side Letters to the Agreements for Bargaining Units DR, F8 and SY provide for an increase in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andOpinion 94-22
… of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, §§980-j, … as fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims …
https://www.osc.ny.gov/legal-opinions/opinion-94-22