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Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement process for the … quote is in agreement with the State contract prior to ordering. The Library System's purchasing policy does not address what internal procedures to use for purchases that do not require competitive bidding. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each time a vehicle is used. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the Town of … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements 2016M310 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andeLearning Videos and Resources
Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesDiNapoli: Wall St. Profits on Pace to Beat 2017
… the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 120 firms, down from … 40 percent of securities industry wages in 2017, a larger share than in any other major industry in New York City. … the city, while 38 percent commute, which is the highest share of commuters in any major industry. One-fifth of the …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton … in this examination. I also thank County Comptroller March Gallagher, District Attorney Emmanuel Nneji, and the New York … in jail after pleading guilty to stealing over $100,000 total from local not-for-profit, Hurley Recreational …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… bargaining agreement, could constitute a gift or loan of town monies in contravention of article VIII, §1 of … ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt local laws, not … welfare of its officers and employees. Further, Municipal Home Rule Law § 10(1)(ii)(d)(3) authorizes towns to supersede …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public … board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification of public library employees) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Controls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and … To determine whether the Department of Labor Department has taken appropriate steps to oversee …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1949
… is .00120: OCFS Facilities - Deptid 25000 Brookwood Secure Center for Youth Goshen Secure Center MacCormick Secure Center Industry Residential Center Finger Lakes Residential Center Highland Residential Center Taberg Residential Center for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… is .00120: OCFS Facilities - Deptid 25000 Brookwood Secure Center for Youth Goshen Secure Center MacCormick Secure Center Industry Residential Center Finger Lakes Residential Center Highland Residential Center Taberg Residential Center for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1952.1
… Bulletin No. 1952 Purpose The purpose of this bulletin is to provide agencies with information and processing … employee who otherwise meets the eligibility criteria but is on an approved paid or unpaid leave of absence as … the uniform payment amount. The percent average is then multiplied by $500 to determine the payment amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… operations? Audit Period January 1, 2021 – December 31, 2024. We extended the audit period back to the 2020 calendar … Corporation management did not provide it with financial reports in a timely manner. In addition, the Board did not … or estimation errors. Had the Board received financial reports in a timely manner, taken a more active role in …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases School Audits
… did not post the test results of their potable water outlet sampling on the district’s website. Island Trees Union …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… on debt to pay for operating expenses. Wyandanch Union Free School District – Budget Review (Suffolk County) State …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingFood Insecurity Persists Post-Pandemic
… households experienced food insecurity at some point from 2019 to 2021. Since then, extraordinary federal assistance … 2024. FIGURE 3 – Monthly New York SNAP Recipients, April 2019 – January 2024 Source: NYS Office of Temporary and … in New York increased 13.9 percent from October 2019 to December 2023. FIGURE 4 – Monthly New York WIC …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to 2019 and netted Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payEarly Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual