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Opinion 98-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … an officer or employee who has any such powers or duties. When an interest is not prohibited, section 803 generally … 18 and the county's code of ethics are not violated, when burial arrangements for public assistance recipients are …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… More than two years after the height of the COVID-19 pandemic, young people in New York City … 18% in the city, as compared to about 9% in the rest of New York state and 8% nationally. In comparison, overall … recovery is much slower for young workers in New York City when compared to the rest of the state and the country and …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentOpinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §§2(b), 215(5), (6); MUNICIPAL HOME RULE LAW, §10(1)(i): A non-charter county may not supersede section 215 of the … by the County Law. County Law, §215(5) provides that when the board of supervisors determines that any county real …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Objective To determine if the Office of Temporary Disability Assistance (Office) …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseVillage of Nelliston – Department of Public Works Payroll (2015M-104)
… Purpose of Audit The purpose of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104College of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted … State Finance Law. Specifically, the College did not: (i) reject quotes from offerers that did not comply with mandatory requirements; (ii) specify all elements of a responsive quote or disclose the process for awarding …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… determine the extent to which the New York City Department of Homeless Services (DHS) implemented the recommendations in our initial audit report, Oversight of Selected Fiscal Aspects of Homeless Shelter Services … existing rates based on shelter occupancy and type (i.e., family or single adult) and internal documents such as …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … ensure that all records are complete, accurate and up-to-date. File the previous years’ AUDs and ensure all future …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… report - pdf] Audit Objective To examine the adequacy of internal controls over selected financial activities to … clerk) paid a vendor, who is a relative, a double payment of $86,154. The former account clerk did not reimburse the … to initiate corrective action. … To examine the adequacy of internal controls over selected financial activities to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Brasher – Spending of Casino Compact Money (2013M-131)
… funds. … Town of Brasher Spending of Casino Compact Money 2013M131 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11DiNapoli: Wall Street Bonuses Declined in 2010
… $27.6 billion in 2010, which would be second only to 2009 when the industry benefited from federal bailouts and low … rates. "Cash bonuses are down, but that's not an indicator of a weakness on Wall Street," DiNapoli said. "Wall Street is … but the State and the City will benefit in future years when taxes are paid on this deferred compensation. A more …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Oxford – Procurement (Oswego County) Town officials did … process when purchasing goods or services, as required. Of the purchases totaling $1.7 million reviewed, town … obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy Union Free School District …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… employees because they were not justified under the terms of the relevant incentive plan, were distributed in error, or … to state regulations, employees are not in travel status when their work locations are within 35 miles of their … been fingerprinted. Of these, 38 were hired before 2002 – when fingerprinting became required. For direct hire nurses, …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan … claim. Our audit focused on claims submitted to United by Hudson Valley Bone and Joint Surgeons, LLP (Hudson Valley), a non-participating provider that has two …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpState Comptroller DiNapoli Releases Municipal Audits
… also did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on … unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 budget overestimated appropriations by approximately …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2