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City of Lackawanna – Garbage Collection Fees (2021M-206)
… assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also … assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Controls Over Selected Expenditures (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … Over Selected Expenditures (Report 2017-S-72 ). About the Program The Office of Victim Services’ (OVS) mission is … We have followed up on the actions taken by officials of the Office of Victim …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followComptroller DiNapoli Releases School Audits
… Glens Falls Common School District – Cash Management (Warren County) District officials did not develop and manage …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-256
… processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between New York … to certain payments retroactively to April 2023, 2024, and 2025 for Investigators in Bargaining Unit 62. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… and long-term infrastructure investments, according to an audit released today by State Comptroller Thomas P. … (as was adopted for 2017) provides no margin of error. In an October 2013 audit of the county, DiNapoli's auditors … and longterm infrastructure investments according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight … To determine if the Department of Health has provided adequate oversight …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Wall Street bonuses in 2007 declined 4.7 percent from record levels in the prior year to $180,420 even though the … especially overseas, and equity underwriting had a record year. DiNapoli’s office estimates that the bonus pool … York City totaled $33.2 billion, 2 percent less than the record $33.9 billion in 2006. The average bonus of $180,420 …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentDiNapoli Report Examines State School Aid Trends
… $6 billion to $23.3 billion in 2015-16, according to a report issued today by State Comptroller Thomas P. DiNapoli … within the budget,” said DiNapoli. “As the start of a new fiscal year approaches, this report is intended to … result of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Opinion 88-37
… 28.00(a): The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of … city may finance the purchase of five automobiles to be used as police cars by the issuance of a capital note. … or purpose for which serial or sinking fund bonds may be used. Section 21.00(a) provides that a serial bond may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Comptroller DiNapoli Releases State Audits
… of Agriculture and Markets: Annual Assessment of Market Orders for 2012, 2013, and 2014 (2014-S-58) The … the department needs to improve its oversight of its Market Order Program, particularly its Apple Market Order, which is administered pursuant to a contract …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in all New York schools. When students take a … to the Board of Regents that financial literacy should be a graduation requirement. As part of the process to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsArea #7 – Access Controls – Information Technology Governance
… be disabled on the day they leave local government or school employment and transferred employees’ permissions …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal Audits
… 2021 adopted budget. Adequacy of 2021 Budgets – City of Norwich (Chenago County) City of Norwich officials adequately assessed the impact of the …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Lawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free … manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to … the capital projects fund, as reported in the District’s annual financial report submitted to the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… misused as much as $50,000 generated by the town’s senior center, according to an audit released today by State … to Dutchess County District Attorney William V. Grady. “Senior citizens who thought they were paying for activities … The town offers various services to residents through its senior center, including providing food, coffee, bingo games, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… The New York City Department of Health and Mental Hygiene … today by New York State Comptroller Thomas P. DiNapoli. The audit also found that the agency did not always follow up on violations to confirm … The New York City Department of Health and Mental Hygiene …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysUnified Court System Bulletin No. UCS-46
… State and various bargaining units in the Unified Court System, provide for Uniform Allowance payments to eligible … G9. To be eligible, such employees must be active on the payroll, or on Workers' Compensation Disability Leave, in an … title on May 31, 2001. Refer to Teri Collins' memo to payroll agencies dated May 29, 2001 for a list of eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-payment