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DiNapoli Report Identifies Trends in Causes of Subway Delays
… performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays … brings back riders, it’s important to understand where and how subway service is being disrupted and delayed,” DiNapoli … declined by 48% compared to last year. Subway delays are likely to increase with ridership and while the MTA …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysArticle 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfSelected Employee Travel Expenses (2012-S-95)
We recently audited the travel expenses of three employees of the Department of Taxation and Finance (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s95.pdfSelected Employee Travel Expenses (2012-S-78)
We recently audited the travel expenses of 23 employees of the Department of Corrections and Community Supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s78.pdfXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the … the Statewide Financial System (SFS) and obtaining OSC’s approval where needed. This section provides information … will be provided through the SFS Helpdesk. CONTRACT STATUS Agencies and vendors should use Open Book New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the Comptroller, upon timely receipt … shall be conducted in an orderly manner. A hearing officer duly designated by the Comptroller shall preside. A … prevents all reasonable travel. It does not include any event that can be prevented or mitigated by the timely taking …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Issued To: County, City, Town and Village Chief Fiscal Officers, School … reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes … Special Revenue Fund CM. Nonexpendable Trust Fund TN changes to Permanent Fund PN. Trusts that benefit …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… monitored and recorded leave accruals and usage. Determine if the Clerk-Treasurer maintained timely and complete records … they planned to initiate corrective action. … Determine if salarieswages were accurately paid if leave accruals were …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… The former owner of a Queens-based special education provider, who … charges earlier this year following a joint investigation by New York State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… an increase of 9%, bringing the total to over 3.7 million. Brooklyn gained the most over that time, with 11.4% growth to … often concentrated in specific areas like northeastern Brooklyn (Williamsburg, Greenpoint), Manhattan’s Midtown … York City: Housing (Jan. 2024) Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities (Sept. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… the theft of more than $300,000 from the Fire Department. He was arraigned this morning in Croton-on-Hudson Village … Watkins. Munson was released on his own recognizance and paid $25,000 toward restitution. Munson is charged with Grand … that he had used the Fire Department's debit card as if it were his own. Further investigation and analysis conducted …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli Issues Report on Transparency of Village Fiscal Activities
… Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with … State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the … or if fiscal problems exist. Financial transparency is a cornerstone of good governance, promoting accountability and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town … respective involvement with not only the construction phase of a joint highway facility (Project) but the … respect to financing the Project during the early planning phase. As a result of Town officials’ poor planning and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… accuracy of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … which they are compensated. Discontinue the practice of early departures, without using leave time. Verify rates to … policy for leave benefits for employees who work 20 to 35 hours per week, including leave accruals. Ensure that written …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the … not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Henrietta – Financial Management and Purchasing (2013M-208)
… financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. … Budgeted appropriations totaled approximately $17 million for 2012. Key Findings The Board and Town officials have not … to help ensure that the Supervisor properly accounted for all financial activity and adequately segregated …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208State Comptroller DiNapoli Releases City of Newburgh Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – … with the tax levy limit. For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewVillage of Mayfield – Water and Sewer Operations (2017M-28)
… to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, 2015 through October 31, 2016. Background The Village of … and sewer infrastructure and a capital reserve to fund the improvements. … Village of Mayfield Water and Sewer …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28