Search
State Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurer receives vendor invoices from a department head or by mail and prepares claim packets. Each board member …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0York Central School District – Lead Testing and Reporting (S9-25-19)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Mattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Village of Sherburne – Budgeting (2025M-83)
… 28, 2022 – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial … fund: $4,012,640 Sewer fund: $609,550 General fund: $1,447,492 Water fund: $449,739 Audit Summary The Board’s adopted budgets included underestimated revenues in the general fund and overestimated appropriations in the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… for many residential treatment programs had lapsed with no inspections from OASAS. Without certification, it … to ensure they are done on time Ensuring staff follow up with programs on correcting problems found during reviews. In its response, OASAS officials agreed with all three recommendations and indicated actions they …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not … stolen or misused, potentially resulting in unauthorized building access. BOCES officials did not deactivate 48 badges … accounts. They also created 25 duplicate accounts in the building access system and physical badges for current BOCES …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… payment calculation process that resulted in two projects being overbilled a total of $170,842 and two projects being underbilled a … totaling $8,936 and potentially overpaid 11 employees by a total of $44,301 for leave accrual payments. Officials …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… workforce reached more than 300,000 employees in June of 2024, the first year-over-year increase since the COVID-19 … at 306,248 employees at the end of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire … courts grow from 22,611 in June 2019 to 32,873 in June 2024, a 45% increase. While the Department of Investigation …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure … one or more grounds for denial. How to Request Office of the State Comptroller (OSC) Records Under FOIL Send a … The Freedom of Information Law was designed to ensure the publics right …
https://www.osc.ny.gov/help/foilMachias Fire District – Financial Operations (2026M-14)
… 1, 2024 – May 31, 2025. We extended the audit period back to fiscal year 2023 to review fixed asset records, and … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is … and fire district residents, and protecting public funds from misuse. The District’s budgeted appropriations for 2023, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Opinion 92-43
… the superintendent for purchases of materials for highway repair and improvement made in accordance with the written … required by Highway Law, §284, or materials for the repair and maintenance of bridges and to control snow and … provides that moneys levied and collected for the repair and improvement of highways must be expended for those …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at many … and collaboration on the audit of the use of motels to house the homeless,"said Albany County Comptroller Michael F. … and inspecting temporary residences (facilities that house individuals for less than 180 consecutive days), …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessEDSS - Glossary of Terms
… Exemption Request Agency Reference Number Any number, letter or combination of, apart from the contract number, … the contract. The contract number begins with a letter prefix that provides a categorization of the contract. … Procurement Records Agency Reference Number Any number, letter, or combination of, apart from the contract number, …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 90-29
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … §213; CRIMINAL PROCEDURE LAW, §420.10: All undisbursed restitution payments, as defined by statute, regardless of …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … or "concession" to operate a facility at a village park would constitute a lease of park property. You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… to supersede town budget procedures) -- Pre-emption (town highway budget estimates) SUPERINTENDENT OF HIGHWAYS -- … TOWNS -- Budget (submission of budget estimates by the highway superintendent) TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… New York program according to statute, accurately reported job creation goals and other program metrics, and phased out … staff and competitively scored using two models (one for job retention and one for job expansion), which apply the 12 criteria detailed in the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… academic recovery and report on their progress to allow policy makers and the public to assess the effectiveness of … million of ESSER III funding in FY 2023 to support its summer school program, “Summer Rising,” for another year, which would help it reach …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesTravel Advisory No. 16
… GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference: Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance: The Office of the … Chapter / Section Name Description XIII.9 Allowed Values for Processing Payments in SFS – Business Purpose Updated the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfs