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DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face … were not addressed or only partially implemented. “East Ramapo school district officials must do a better job … some level of fiscal stress. Auditors also found that East Ramapo officials have not properly budgeted for …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… New York State uses the Statewide Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State will use the SFS to … New York State uses the Statewide Financial System SFS to create approve and dispatch Purchase Orders PO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… in other unacceptable insurance practices face possible sanctions, such as exclusion or termination from the Medicaid … these claims, and recover any improper payments. Improve monitoring efforts to assist MCOs in detecting and recovering …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on … ended June 30, 2013. Background Books and Rattles is a New York City-based for-profit organization authorized by SED to … Related Audits/Reports of Interest Milestone School for Child Development: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate … and is believed to be dangerous. Municipalities that issue dog licenses are required to establish and maintain a shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … is a not-for-profit organization that provides Special Education Itinerant Teacher (SEIT) and Special Class in an … services provided by a registered public accounting firm and a person associated with that firm, within 365 days …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… sum appropriation is an appropriation for which the budget bill does not specify 1) a particular business unit and … business unit or 2) a particular account code for those appropriations within the State Operations budget bill. A … appropriation is an appropriation that appears in bill copy where more than one 5 digit fund code would apply. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… [read complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials … were legal, safe and liquid. However, officials did not develop and manage a comprehensive investment program. For example, officials did not prepare monthly cash flow forecasts to estimate funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Comptroller DiNapoli Releases School District Audits
… not properly audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited … quotes for nine claims totaling $18,628. Katonah-Lewisboro Union Free School District – Procurement of Goods and … supported or reviewed prior to payment. Pearl River Union Free School District – Fixed Assets (Orange County) …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… with competitive bidding statutes but did not obtain quotes. Quotes should have been obtained for 23 claims totaling … only five claims included evidence that officials obtained quotes from the vendors providing the goods and/or services. …
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
… New York's water systems may require nearly $40 billion in repairs and … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingOpinion 98 - 19
… Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts … (need for in fire district for installment purchase contract) GENERAL MUNICIPAL LAW, §109-b: An installment purchase contract of a fire district is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… For those state agencies that must receive permission to draw funds prior to submitting an actual drawdown request, OSC BSAO will draw funds after the agency receives permission and … ACH system. Rejected requests are deleted from the federal draw system. For rejected requests, OSC BSAO will contact …
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
… lines (which are referred to as charge lines in Legacy Systems) to provide as much information as possible about the … “pens” in the first Invoice Line, “pencils” in the second) with the Comments field left blank. Bulkload Business Units … various account (object) codes such as meals, lodging, rental car, etc. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide Interoperable Communications Grant awards to … To determine if the Division of Homeland Security and Emergency Services awarded contracts …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… statutory requirement to provide an appeal to Committee on Open Government (COOG) upon receipt for any of the 49 … information. 1 For example, while one DOT regional office on its own provided its FOIL procedures manual, three other … impact the reliability of the evidence they are relying on, whether the obstruction is deliberate by an auditee or …
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
… Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not properly safeguard and monitor fuel … Auditors found that town taxpayers who lived outside the village did not receive all the benefits they should have … while taxpayers with real property located within the village received an extra benefit. Town of Willsboro – Town …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsNutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food benefits to … Fiscal Year (FFY) 2024. SNAP, the nation’s largest food assistance program, is instrumental in the fight against … SNAP is overseen by the Office of Temporary and Disability Assistance (OTDA). Eligibility and benefits are based on …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistance