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New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of the Morris … Thomas P DiNapoli released a statement today after the arrest of Kristina Hand former treasurer of the Morris …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… [read complete report – pdf] Audit Objective Determine whether Lynbrook … Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided … As a result, 14 students likely received services for which the District could have filed Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTown of Hyde Park - Payroll and Time Records (2018M-225)
… Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town officials … established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… Thomas P. DiNapoli made the following statement on the anniversary of Superstorm Sandy: “Two years after Superstorm … Thomas P DiNapoli made the following statement on the anniversary of Superstorm Sandy …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… by keeping certain special education classes in-house and sharing officials with other districts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureXVI.3.G Legal Compliance – XVI. Financial Reporting
… GASB Codification Section 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 … GASB Codification Section 1200 Generally Accepted Accounting Principles and Legal Compliance 1200 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors … in Suffolk County are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipVillage of Bainbridge - Conflict of Interest (2019M-72)
… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Brooktondale Fire District – Purchases and Disbursements (2021M-18)
… whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported. Audit Results … Determine whether the Brooktondale Fire District District Board of Fire Commissioners Board ensured purchases and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18Town of Smithville - Annual and Claims Auditing (2020M-41)
… audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town … claims. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41Bemus Point Central School District - Capital Projects (2019M-212)
… officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Present the capital project plan transparently to voters. Properly approve all change orders and competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212MWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedState Agencies Bulletin No. 1954
… and Historic Preservation in one of the following titles: Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1954-2021-clothing-allowance-certain-agency-police-service-unit-apsuPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing Modernization Program (Program) funds … To assess the effectiveness of the Division of Housing and Community Renewals administration of Public …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityOpinion 91-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … Whether pursuant to section 119o of Article 5G of the General Municipal Law a town board on …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Real Property Dispositions
… rail lines, bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in … real property and identifying unneeded real property holdings and disposing of them in a timely manner. … and procedures for identifying unneeded real property holdings and disposing of them to ensure they kept current. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsState Agencies Bulletin No. 1960
… the 2021 calendar year-end procedures for taxable travel reimbursement. Background Taxable Travel Reimbursements … the IRS One-Year Rule Excess PCM and Per Diem Amounts IRS rules relating to employee business expense reimbursements … on the employee’s 2021 Form W-2. Social Security/Medicare tax deficiency deductions will be initiated in early 2022 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… question, however, as employers continue to offer work-from-home options, according to a report released today by … reached a total of 1.6 million jobs in 2019, the highest level on record. Office sector employment makes up about a … By the second quarter of 2021, asking rents were down 4.2% from the prior year and vacancy rates were at 18.3%, a level …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicSelected Aspects of Supporting Small Businesses (2020-N-10)
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program. We also examined whether SBS implemented the recommendations in the Small Business First Report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n10.pdf