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Town of Barrington – Financial Management (2017M-103)
… money. Because the accounting firm kept the records off site, the Town’s financial records were not available for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the New York … million. Key Findings There was no indication that the Council approved the specific terms of the Executive … Director prepares the minutes and has custody of the official record of the proceedings, including amendments to …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329DiNapoli: Former Hannibal Fire Chief and Father Arrested
… auditors at the end of October 2022, Carl Emmons Sr. closed the Kartway bank account and transferred the remaining …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, 2025 … not properly monitor projects and maintain a transparent website. Without effective monitoring and transparency, DCIDA … did not post 25 of the 56 required 1 documents on DCIDA’s website, reducing the level of transparency available to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Handling codes on the voucher specify the distribution of checks. The table … be submitted with the check. Prepayments are not allowed on routine vendor payments. Business Units using handling … Code “A” for the following reasons: To pay vendors on a routine basis. To obtain goods or services the Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… debt and the impacts of federal policies, according to a report released today by State Comptroller Thomas P. … from SFY 2018-19. “While New York’s economy continues to expand, gains in jobs, personal income and wages are … funds were increased, building more robust reserves should be a top priority.” DiNapoli’s report shows this year’s …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $6.51 billion, including $2.19 billion scheduled for this month, $1.77 billion scheduled for August and $2.55 … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the State, New York City, and their major public … $4.95 billion, including $2.06 billion scheduled for this month, $662.5 million scheduled for the month of May … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the State New York …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with minimal oversight. As a result, the clerk was able to manipulate court records and admitted to embezzling funds. … over billing, collecting and enforcing water fees need to be improved. Additionally, the interest amount charged for …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Sayville Fire District – Claims Audit (2026M-18)
… deliberate audit of all claims, before authorizing them to be paid, to ensure that tax dollars are spent properly, efficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health: Medicaid Program: Questionable Payments for … to a Selected Physician (2012-S-35) Auditors found the doctor’s medical records did not meet the minimum standards to support his Medicaid claims. A review of a sample of the records found that they contained …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Midway Fire District – Claims Auditing (2025M-143)
… pdf] Audit Objective Did Midway Fire District (District) Board of Fire Commissioners (Board) properly audit claims? Audit Period January 1, 2024 – … occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Procurement Opportunities
… proposals has passed and further submissions will not be accepted. Restricted Period Start Date Procurement Number … Request Form 08/01/25 RFQual0002 Applications Continuously Accepted Independent Examiner Services Request Info 08/01/25 … Managed Services CLOSED 03/31/26 C001207 04/21/26 Box.com Enterprise Plus Licenses CLOSED 06/27/25 RFP0007 …
https://www.osc.ny.gov/procurementState Comptroller DiNapoli Releases Audits
… Overpayments for Medicare Part B Services Billed Directly to eMedNY (2017-S-36) Auditors identified up to $8.7 million in improper payments for costs related to … and repaid Medicaid $25,300, leaving $152,235 to be recovered. Department of Health: Improper Medicaid …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1DiNapoli Announces Latest Fiscal Stress Scores
… State Comptroller Thomas P. DiNapoli's Fiscal Stress Monitoring System has designated 25 … of local governments considered to be in "significant fiscal stress," however, more than doubled over the prior … as of Sept. 5, 2018 and includes only municipalities with fiscal years ending on Dec. 31, 2017. In New York, all …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresCost-Saving Ideas: Overtime Planning and Management
… legal counsel, as appropriate. AWS examples Five-day flex schedule: Regular start and end times, but allows for changes … to be proactive in your approach to managing these costs. Fair Labor Standards Act and the New York State Taylor Law In … actions relating to overtime, keep in mind that Federal Fair Labor Standards Act provisions (29 USC Sections 201 et …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementOpinion 2000-24
… may enter into a municipal cooperation agreement pursuant to General Municipal Law, article 5-G for the provision of … may enter into a municipal cooperation agreement pursuant to General Municipal Law, article 5-G (§119-m et seq.) for … corporations participating in a joint service must be contiguous, as a matter of law (cf., General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Guilford – Budgeting … to $225,000 in the highway fund. Valley Stream Union Free School District Thirteen – Disbursements (Nassau County) The … checks totaling $4.8 million. Rockville Centre Union Free School District – Information Technology (IT) (Nassau County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0