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State Comptroller DiNapoli Releases Audits
… Authority – MTA Bus Company and New York City Transit – Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31) New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain … Special Education Audit Initiative) – Cantalician Center for Learning – Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… for the past three fiscal years by amounts ranging from $1.5 million to nearly $3 million. District officials have … transportation aid within one year of purchase for 18 buses purchased during our audit period. During the audit, … 18 buses, and the district should receive approximately $1.3 million in transportation aid for these buses through …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… nine of 56 cases reviewed that DOL’s system indicated were closed and paid, auditors could not determine whether the 976 … Aspects of Collecting Outstanding Amounts Due for Parking Violations (2019-N-2) Auditors determined that DOF did not maximize collection of fines and fees owed for parking violations, especially for vehicle owners residing …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … without a competitive bid process. Town of Marlborough - Water and Sewer Financial Operations (Ulster County) As of … established refuse fund for solid waste management and bulk refuse collection fees. These fees are necessary to …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well … necessary changes” Hiring practices Auditors found the school board and district officials did not comply with … Budget practices The Comptroller’s auditors also found school officials consistently overestimated expenditures …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtReal Property Portfolio (Follow-Up)
… authority that consolidates the operational efforts of the Urban Development Corporation, the Department of Economic … facilities (Downstate, Bayview, and Lincoln) located in or near New York City, which, according to ESD, had potential …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followAccounts Payable Advisory No. 69
… Subject : Required Information Related to all State Credit Cards Guidance : Guide to Financial Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance related to required … employee information for all New York State Credit Cards, including the Citibank Procurement, Travel and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsJohnson City Central School District – Financial Condition (2015M-204)
… in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is … addressing the procurement of professional services and prescribing methods for soliciting competition for such …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the Village of Elba, … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… office to repair Broome County's finances." As of Dec.31, 2013, the county's general fund had $10.1 million in … have issued short-term debt to address cash flow needs over the last five years. Auditors found the county issued … financial plan; and Update the county's capital plan and take steps to bring long-term assets and infrastructure in …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDiNapoli: Wall Street Bonuses Slip From 2006 Record
… in the securities industry during the second half of 2007 are a fairly clear indicator that tax collections, especially from business taxes, will erode in 2008.” DiNapoli noted that … employees outside of the City (whether in domestic or international locations) are not included. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordOpinion 88-37
… of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), 28.00(a): The … to the extent inconsistent. You ask whether the city may finance the purchase of five automobiles to be used as police … issuance of a capital note. Section 28.00(a) of the Local Finance Law authorizes any municipality to issue capital …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable … The department has adequate procedures in place to ensure that it accurately reports its assessable …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsArea #7 – Access Controls – Information Technology Governance
… IT access controls prescribe who or what computer process may have access to a specific IT … containing employee names and Social Security numbers. The first step in implementing adequate access controls is … former employees’ accounts should be disabled on the day they leave local government or school employment and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsSubway Wait Assessment
… Purpose To determine whether New York City Transit (Transit) provides passengers service on all of its lines that … service, physical structure, and other factors; and where Transit fails to meet the wait assessment, whether it … To determine whether New York City Transit provides passengers service on all of its lines that …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentLead Poisoning Prevention Program
… of lead exposure can include anemia, hearing loss, lower IQ, growth and behavioral problems, kidney damage, and even …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Lawrence Union Free School District – Financial Management (2025M-115)
… the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund … financial data. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases Municipal Audits
… in the 2021 adopted budget. Adequacy of 2021 Budgets – Town of Herkimer (Herkimer County) Town of Herkimer officials adequately assessed the impact of … found the reviewed purchases followed the district’s purchasing policy, were adequately supported, and approved …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1