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Richburg-Wirt Fire District – Board Oversight (2025M-73)
… of New York (State), distinct from the municipalities in which they are located. Fire districts are generally … adopting required policies, conducting financial activity in a transparent manner, reviewing financial records, completing training in a timely manner and complying with purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? Audit Period … Audit Summary The Board did not pay ALS employees only the amounts to which they were entitled. The Board … The Board did not pay ALS employees only the amounts to which they were entitled The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Comptroller DiNapoli Releases Municipal Audits
… cases where defendants failed to appear in court. Over 230 Vehicle and Traffic Law (VTL) cases from 2011 through June … additional oversight. West Hempstead Water District – Life Insurance (Nassau County) The district currently holds individual whole life insurance policies with face values totaling $280,000 for …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … appropriated, on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 … finance operations and, as a result, the unrestricted fund balance exceeded the statutory limit each year during the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… they did not disable or remove unnecessary user accounts on the network and they failed to properly manage personal, … IT assets. In addition, personal Internet use was found on computers assigned to four employees who routinely … $11,600 and nine postage claims totaling $11,442. Schroon Lake Central School District – Claims Auditing (Essex County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… critical data would be preserved and operations restored in the event of an interruption. Great River Fire District – … $4,701 without documentation supporting the calculations. In addition, the listings of claims included in the treasurer’s reports were inaccurate or incomplete for …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… Program (Follow-Up) (2016-F-9) An audit report issued in May 2015 determined that the Migrant Education Program did … goals. SED did not complete federally required documents in a timely manner; and a significant portion of the Migrant … challenges obtaining migrant student performance data. In a follow-up report, auditors found SED has made …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… receive per diem payments when they spend time in, and travel to and from, Albany. Scarborough falsely claimed, and … which varied from $160 to $171 per day; an allowance for travel not requiring an overnight stay in Albany (partial per … to $61 per day; and reimbursement for mileage incurred for travel between his home and Albany. To receive those …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsComptroller DiNapoli Releases State Audits
… In addition, an authority procurement card was used to buy personal items and other questionable items. New York …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsWall Street Profits Up in 2016
… bounced back strongly in 2016. Lower costs more than made up for the continued decline in revenues," DiNapoli said. "Bonuses were up only slightly in New York City as the industry held the … job growth slowed. The industry added 2,800 jobs in 2014 and 4,500 jobs in 2015. Despite job gains, the …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Opinion 95-5
… surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of emergency … County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of those bonds … monies toward the payment of interest and/or principal on serial bonds issued to finance the county's purchase of an …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… expenses associated with attendance at a professional conference. The questionable costs we identified total … to the November 2014 Association for Community Living Conference charged to other OMH-funded programs which we …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesOversight of New York State Forest Tax Programs
… To encourage the long-term management of privately owned woodlands to sustainably produce forest crops and increase …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsState Agencies Bulletin No. 2018
State Agencies Bulletin No 2018
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2018-april-2022-longevity-payment-long-term-seasonal-employeesHenderson Fire District – Financial Activities (2025M-67)
… purchases (e.g., office supplies and a printer), entry and truck bay doors, and fire pumper equipment. Community room …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Comptroller DiNapoli Releases Audits
… oversight of CTE programs offered through the secondary school system to ensure they align with student goals and the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2444
… University or Stony Brook University, worked over forty hours in a work week and earned FLSA compensatory time in … effective for accruals charged in checks dated January 1, 2026, through December 31, 2028. Eligibility Criteria: … 2025 paycheck, an eligible employee who works 7.5 hours per day (37.5 hours per week) worked 40 hours. They received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieuOpinion 98-12
… 2551; Board of Education, Yonkers City School District v De Santis , 136 Misc 2d 636, 518 NYS2d 1014, modified and …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… period to make up unpaid leave in another. Employees of School Districts and BOCES School districts and BOCES differ from other employers in … are evenly divided based on the pay periods within the school year. Since the salary is being evenly divided per pay …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… could not show that caseworkers contacted children in foster care within the first 30 days of their placement and lacked documentation proving children were placed in foster homes that met program certifications, according to an … frequent contact with children, their parents and their foster parents. While the demands on the agency are …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversight