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DiNapoli Announces Sale of General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 10, 2015 of tax-exempt and taxable New York State General Obligation … million and $5.6 million, respectively. The net proceeds of the Series 2015A Tax-Exempt Bonds will finance projects …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… General Obligation (GO) bonds scheduled for September 27th and 28th, currently estimated to total approximately … state General Obligation GO bonds scheduled for September 27th and 28th currently estimated to total approximately $543 …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsDiNapoli: State Tax Receipts Outpaced Projections Through December
… State tax receipts totaled $79.9 billion through the first three … cause for concern. In addition, the direction of federal tax policy under the new administration could potentially … have an impact on state revenues.” Personal income tax (PIT) receipts totaled $40.7 billion and were $719.3 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberOversight of Obesity and Diabetes Prevention Programs
… indicators (e.g., healthy nutrition posters, benches, bicycle racks) on the rates of obesity and diabetes. Thus, … on impact or identify performance patterns and trends for many of the outputs it funds. The Department made … $5,811 to two contractors. One contractor received $5,751 for personal service costs that were not allowable and a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… wage laws under its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the … work is performed to certain employees performing work on a public works contract. Janitorial workers are included in … by the prevailing wage law. OMH is required to monitor that its contractor’s employees are paid the prevailing wage …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawSelected Financial Management and Administrative Practices
… any residual value to estate beneficiaries. Any unclaimed funds are remitted to New York State after the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… has some of the nation’s earliest suburbs, including Levittown, in Nassau County. Read the report or visit: https://www.osc.state.ny.us/localgov/pubs/economicprofile/long-island-region.pdf . …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesComptroller DiNapoli Releases School Audits
… violate the acceptable-use policy because the district’s web filtering software is not configured to block access. …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… in missing cash, overpaid the library’s treasurer $6,900 and allowed the president to alter the time records of a … that were turned over to her during the audit period, and did not maintain accurate and complete financial records. In addition, she received … in missing cash overpaid the librarys treasurer $6900 and allowed the president to alter the time records of a …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C felony. Kanas is charged in Albany County Court with stealing over $148,000 in pension payments from the New York State and Local … of an indictment charging Renee Kanas with Grand Larceny in the Second Degree a Class C felony …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingRestrictions on Consecutive Hours of Work for Nurses
… is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period … Labor Law – referred to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 … health and quality of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesTown of Spencer – Procurement (2025M-100)
… the audit period through April 25, 2025, to analyze a conflict of interest. Understanding the Audit Area A town … Town officials did not procure goods and services in accordance with the statutory requirements set forth in New York State General Municipal Law (GML) or with the …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Crystal Beach Volunteer Fire Department – Foreign Fire Insurance Tax Proceeds (2026M-24)
… provide adequate oversight of Foreign Fire Insurance (FFI) tax proceeds? Audit Period January 1, 2024 – February 6, … A fire department should provide adequate oversight of FFI tax proceeds to ensure the funds are used legally and for the … of theft, misuse and mismanagement of fire department FFI tax proceeds. A fire department’s treasurer is generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/crystal-beach-volunteer-fire-department-foreign-fire-insuranceLaSalle School – Compliance With the Reimbursable Cost Manual
… The disallowances for OTPS included $11,450 in unsupported vehicle costs, $3,135 in inadequately documented staff travel, $3,005 in inadequately documented credit card purchases and ineligible credit card fees, $1,750 in ineligible administrative costs, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualReStacking Occupancy Initiative
… Purpose To determine whether the ReStacking Occupancy Initiative, as executed by the Office of General Services (OGS), has produced savings and to evaluate those savings against program expectations. The … To determine whether the ReStacking Occupancy Initiative as …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeCity of Yonkers – Budget Review (B6-16-10)
… funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … and real estate transfer taxes. The appropriations for tax certiorari settlements may not be adequate, the reserve … 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly deposit, … Did the West Henrietta Fire Department Inc Department Treasurer properly deposit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Town of Cato – Town Clerk/Tax Collector (2026M-34)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) … Did the Town of Cato Town Town ClerkTax Collector Clerk timely1 and accurately record deposit remit and report all collections …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34