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Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… all anticipated costs and financing methods, and require periodic financial reports that show actual revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220State Comptroller DiNapoli Delivers Inaugural Address
… fights public corruption, protects pensions, and examines big spending areas. DiNapoli was sworn in by New York State … fights public corruption protects pensions and examines big spending areas …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to grand larceny in the third degree, a Class D felony, and is expected to be …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Brewster-Southeast Joint Fire District, Village of Deposit , Multiple Dwelling … spent appropriately and effectively." Brewster-Southeast Joint Fire District – Recordkeeping and Procurement (Putnam … his office completed audits of the BrewsterSoutheast Joint Fire District Village of Deposit Multiple Dwelling …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-38
… use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the … highway has been so designated, one or more residences or commercial buildings on the highway become occupied. Highway … as "those town highways without occupied residences or commercial buildings dependent upon such highways for access" …
https://www.osc.ny.gov/legal-opinions/opinion-90-38State Agencies Bulletin No. 2105
… and processing future SDF payments for specific nursing titles. Affected Employees All employees who meet the … amount changes (Civil Service Law 130.6) for specific nursing titles. Effective Dates The changes to Earnings Code … Criteria Employees in one of the titles appearing on the Nursing Titles Reallocation list who are receiving Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2105-change-shift-differential-payment-amounts-specific-nursing-titlesOpinion 95-14
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (personal computer for fire department); (ceremony to dedicate fire … foreign fire insurance tax moneys to purchase a personal computer to be used for department purposes and to pay for a … fire insurance tax moneys to purchase a new personal computer to be used for various department purposes, and to …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Compliance With Freedom of Information Law Requirements
… of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under … by DOT for the period January 2018 through July 2021 and FOIL appeals received by DOT for the period January 2018 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… The number of hotel rooms in New York City increased by 48 percent between … issued today by State Comptroller Thomas P. DiNapoli. "The hotel industry is flourishing. A record number of tourists … long-term prospects remain strong." With more than 210,000 hotel rooms, New York is the fourth-largest hotel market of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryOpinion 88-12
… Samuel A. Weissmandl, Administrative Assistant Village of New Square …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… Raytheon, Waste Management, Union Pacific and Centerpoint Energy – have agreed to the New York State Common Retirement Fund’s (Fund) request that they publicly report all direct and indirect corporate political spending. … Express Scripts Holding Co.; Johnson & Johnson; NextEra Energy Inc.; Nisource Inc.; The Travelers Companies Inc.; …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingOversight of Water Supply Emergency Plans
… providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated … is responsible for overseeing the delivery of drinking water to ensure that it is suitable for people to drink. Its Bureau of Water Supply Protection (Bureau) is responsible for providing …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansMonitoring of Select Programs
… not receiving services. The 2020-21 New York State budget allocation of $261,541,500 for NYSOFA’s Community Services … of AAAs may undermine this goal. While the initial fund allocation in 2019-20 was based on AAAs’ reported Unmet Need … – NYOFA did not reassess AAAs’ Unmet Need and revise its allocation plan based on AAAs’ most current reported Unmet …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual RCM) and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 hours per … and $14,157 in other non-reimbursable costs such as gifts, food for staff, and costs not relevant to the Programs. For …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualOther Bulletin No. 65
… employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO, and Retro (RXX)) … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-65-april-2021-and-2022-suny-construction-fund-scf-managementDiNapoli Releases Executive Budget Report
… of the safety net and funds for a wide array of essential services including health care, education, transportation and … of domestic out-migration of more than 966,000 people. Immigration has also been important for sustaining the labor … and employed at higher rates, as well. Restrictions on immigration may pose challenges for employers, universities …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… Vehicles (DMV), and the Department of Transportation (DOT). The audit, the second in a series on AI Use in New York … Use of AI Auditors found that while NYSOFA, DOCCS, and DOT use ITS’ definition of AI, they do not have in-house … reliable, or have formal requirements of human oversight. DOT has an AI working group that first met in June 2024, but …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksCapital Asset Management
… State agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets … our site visit. The capital assets that could not be found have a total value of $6.7 million and include a snowplow, … selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementComptroller's Oversight of State Contracts
… Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s Office has … resulting in hundreds of millions of dollars in savings for taxpayers each year. As government contracting expands in … For more than a century the Comptrollers Office has conducted …
https://www.osc.ny.gov/state-agencies/contracts/oversight