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Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, … To determine whether the costs reported by Aim High Childrens Services Aim High on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on … at one financial institution in a noninterest-bearing checking account and a savings account and had an average of …
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
… Budget Transfer is the budget entry component that is used to move budget authority between budgets within a single … budget lines. The Budget Transfer Component can be used to post Apportionments, Budget Transfers, Consolidation … the movement of a lump sum or a multi-fund appropriation to a specific account or fund. Effective October 1, 2015 an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Comptroller DiNapoli Releases School District Audits
… Canandaigua City School District – Procurement (Ontario County) District officials did not always ensure the … Pearl River Union Free School District – Fixed Assets (Orange County) Auditors selected 96 of the district’s fixed … was properly trained or had necessary access to district records for the claims auditor to effectively perform the …
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. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … have saved approximately $10,200 in issuance costs related to the bonds and approximately $19,200 in annual interest on …
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
… and improvements over the next two decades, according to a report issued today by State Comptroller Thomas P. … inconvenience for residents and businesses. New York needs to significantly invest in this area, or we're going to suffer the consequences. Unfortunately, paying for these …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… City & State published an op-ed from New York State Comptroller Thomas P. DiNapoli on Saturday … years ago this month, my office publicly launched the New York Achieving A Better Life Experience savings program, … with disabilities between the ages of 16 and 64 living in New York as of 2022. Many of these individuals depend on a …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… apparatus (see 1997 Opns St Comp No. 97-10, p 18). There are a number of procedural requirements set forth in section … Law, §33.00(a)(1) provides that bond resolutions which are subject to mandatory referendum may be adopted by a … periodic payments under an installment purchase contract are not exempt from a fire district's spending limitation …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed … disbursement activity for each account. They are used by HHS to monitor the amount of cash that has been drawn but not … from being processed until the report is filed. For HHS Grant Recipients Only: Effective 4/1/2022, HHS grant …
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
… Business Units will use the Description field and multiple distribution lines (which are referred to as charge lines in … provide more information on Invoice Description and Distribution Lines. Invoice Description Field SECTION … users, the charge line would include Object Code and Cost Center, etc.). Bulkload Business Units Since a Bulkload …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to … under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… rental households in New York City Housing Authority (NYCHA) units had not received any funding from ERAP as they … the program. DiNapoli found that city ZIP codes with NYCHA housing represented 78.9% of unpaid ERAP requests in … ERAP applications that had not yet received funding. NYCHA is expected to receive $128 million of those funds. The …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The … errors occurred and the potential for inappropriate use of town fuel to occur and go undetected was significant. Town of … inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsNutritional Assistance – Federal Funding and New York
… $405.8 million in FFY 2024. WIC is available to pregnant individuals, breastfeeding individuals up to 12 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceUnified Court System Bulletin No. UCS-274
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court …
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
… however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a contract for … however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a contract for …
https://www.osc.ny.gov/legal-opinions/opinion-94-22New York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… DiNapoli also reported: The Governor’s proposed budget had assumed that statewide bonuses for the broader finance and … for the current fiscal year. The Executive budget had assumed that bonuses will increase by 3.3 percent in SFY …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallAttorney 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-vernon