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State Comptroller DiNapoli Releases School Audits
… audits of the Amherst Central School District , Friendship Central School District , Harrisville Central … and depleting its remaining unrestricted fund balance. Friendship Central School District – Procurement (Allegany …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… sampling and how they would be secured against use, and what remedial actions were planned or enacted for water … or to support that the sampling and testing results were posted on the District website in the required time period. … received with the draft audit report. The CAP should be posted on the District’s website for public review. 1 Lead …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … including $191,253 in potential overpayments. As a result, the city paid employees for time they did not work or accrue. … of Philipstown – Financial Management (Putnam County) The board did not properly manage the town’s financial …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to … The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… Mitchell-Lama developments in New York City – 753 Classon Ave. Housing Co. (Classon), located in Brooklyn, Cathedral Parkway Towers (Cathedral), located in Manhattan, Findlay House (Findlay), located in the Bronx, and Jamie Towers, also located in the Bronx – …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… of millions of dollars worth of medical equipment at the onset of the COVID-19 pandemic, including ventilators and x-ray … that now sits unused in storage facilities across the state, missing recommended maintenance and costing … of millions of dollars worth of medical equipment at the onset of the COVID19 pandemic including ventilators and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOpinion 98-12
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of … (4); GENERAL MUNICIPAL LAW, §9-a: The moneys of a city with one hundred twenty-five thousand inhabitants or more and … city operations. You ask whether the moneys of a city with one hundred twenty-five thousand inhabitants or more …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and … following is information on how to calculate the number of days worked based on different scenarios. Please refer to the … working the full SWD) should be reported with full-time days. Part-time employees (those who are working less than …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedOpinion 2007-1
… (paratransit services) GENERAL MUNICIPAL LAW §§103, 104-b: County contracts with private bus companies to provide … and procedures adopted pursuant to General Municipal Law §104-b. You state that the county contracts with private bus … by the State Legislature (see, e.g., GML §§103 [3],[4)], 104), there are several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… of Elmira , 308 NY 249; Wein v City of New York , 36 NY2d 610, 370 NYS2d 550). Since we understand, however, that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde Joint FD City of Geneva Town of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … library board (see e.g., 1980 Opns St Comp No. 80-260, p 71; 1979 Opns St Comp No. 79-866, unreported; 1975 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: New York City Job Growth Continues to Set Records
… New York City has added more than 900,000 jobs over the past ten years and its 24 percent rate of growth outpaced the nation and New York state, according a … New York City has added more than 900000 jobs over the past ten years and its 24 percent rate of …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCollege Readiness (Follow-Up)
… schools (excludes charter schools/students) in the 2023-24 school year. Over the past several years, NYCPS has … of students whom it has determined to be college ready has continuously lagged. For example, in 2019, while … citywide graduated, only 57% were considered college ready. In 2024, 83% of high school students citywide …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was provided and that … service delivery, and operational integrity of Health Homes. DOH also calculates Health Home performance measures … Program and to guide quality improvement efforts. Health Homes must also submit supporting information to DOH’s …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesAll-Agency Contract Evaluation System
… contracts equal to or greater than $250,000. MTA’s Office of Construction Oversight is responsible for oversight of MTA … who completed the evaluations maintained documentation to support each Marginal and Unsatisfactory rating, as required. … of the agency, this determination was not documented. Letters notifying contractors of their deficiencies were sent …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… of Housing Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of … collection of penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal … well-maintained, which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… compliance. The mission of CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a citywide … Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the Citywide …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsManagement and Maintenance of Non-Revenue Service Vehicles
… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles