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State Comptroller DiNapoli Releases Audits
… State Health Insurance Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The … physician-administered drugs, which are drugs administered by health care professionals in a hospital or facility … observed additional hazardous and unsanitary conditions on follow-up, including rodent infestations, mold, and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audit period, the village earned $1,516 from money on deposit in its two checking accounts, which had an average … in the accounting records and sewer revenue was overstated by $152,023 as of Dec. 31, 2022. Village of Hunter – … which exceeded the town’s fund balance policy limit by more than $725,000. As a result, it is difficult for the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 99-4
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … expended to make improvements to municipal facilities, at no cost to the municipality, when the improvements are … any of the IDA's corporate purposes (see 1982 Opns St Comp No. 82-360, p 455). In this regard, we note in particular …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 2001-5
… and Duties (authority to offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a … rewards in connection with other matters. 1982 Opns St Comp No. 82-242, p 302 is superseded to the extent … Volunteer Firefighters' Benefit Law §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p 105; …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5DiNapoli Announces State Contract & Payment Actions for September 2014
… of Health and the Offices of Aging, Children and Family Services, Alcohol and Substance Abuse Services and … Murnane Building Contractors to renovate Building 5 at the Harriman State Office Campus in Albany. $602,000 to Sunshine … Inc. for hazardous material abatement of Building 5 of the Harriman State Office Campus in Albany. Office of Children …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014State Comptroller DiNapoli Releases Audits
… and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5) In general, DMV … NFTA on 66 devices. Homes and Community Renewal: Office of Rent Administration (ORA): Collection of Fines Related to …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsOpinion 97-11
… Whether art 18 of the Gen Municipal Law authorizes a city to require …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … internal controls to effectively protect the town’s computer system and data. Specifically, the board needs to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Legal Aid Society
… 1, 2012 through March 31, 2013 were appropriate under the terms and conditions of the contract. Background The Attorneys for …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyCity of Lockport – Budget Review (B21-1-9)
… Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the … for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Richburg-Wirt Fire District – Board Oversight (2025M-73)
… they are located. Fire districts are generally governed by an elected board of fire commissioners (board) that is … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases School Audits
… prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling … The board-approved budgets overestimated appropriations by an average of approximately $1.7 million per year which … district officials: overestimated budgetary appropriations by an annual average of $918,000 (12%) from 2020-21 through …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … The board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees … or whether the cost of the parts were recovered from the vehicle owners. Town of Hempstead – Vehicles and Fuel Usage …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and diamond rings for the chief and his spouse; $2,728 for optical services; and $1,998 for professional basketball …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… (Fund) has committed an additional $1.2 billion to its emerging manager program, increasing the total commitment to … DiNapoli made the announcement at the Fund’s eighth annual Emerging Manager Conference. “The emerging manager program increases our access to investment …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programState Comptroller DiNapoli Releases School District Audits
… unnecessary fees, if fuel was purchased through the Office of General Services fuel card services contract during the … for unused leave accruals that includes documentation of eligibility and reviews of calculations. District officials also properly accounted …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… they were for appropriate purposes and generally supported by adequate invoices and/or other documentation. However, … were unaccounted for and 138 questionable disbursements by the association’s executive director totaling $24,955. … and Falsifying Business Records in the First Degree. On January 7, 2022, the executive director pled guilty to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … the district’s procedures for payroll processing (by the payroll clerk) and payroll review and certification (by the superintendent) were adequate to ensure that the …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsOpinion 96-3
… the firm of which the trustee is the primary stockholder, to provide environmental review and planning services, if the … of the cost of the review and planning is charged as a fee to applicants appearing before the village board. General … article 18 (§800 et seq .) contains provisions relative to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-96-3