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Village of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … Village officials to obtain professional services through a competitive process. Ensure purchases subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Greene – Budget Practices (2016M-409)
… officials’ budget practices for the four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409COLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of … The objective of our examination was to determine whether the cost of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkJamesville-Dewitt Central School District – Procurement (2016M-264)
JamesvilleDewitt Central School District Procurement 2016M264
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Service Retirement Benefits – Special 20- and 25-Year Plans
… 20 years or more of creditable service can retire with 50% of their Final Average Earnings (FAE) , plus an additional 1% of their FAE for each year of … 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsScarsdale Union Free School District – Overtime (2022M-105)
… services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime … of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, including the … are being incurred. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Village of Brookville – Board Oversight (2015M-45)
… The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Opinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga County) The former supervisor did not properly collect and disburse …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… The New York Daily News today published an op-ed from New York State Comptroller … cost burdens may put the state at a disadvantage. The good news is lawmakers have an opportunity to make New York State … The New York Daily News today published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationLabor Investigations in New York City
… increased in the wake of the COVID-19 pandemic. In fiscal year 2021, for example, the U.S. Department of Labor’s Wage … 56 cases (64%), including 36 cases that took more than a year to complete or are still in Active Investigation. … investigations were not completed in the targeted 1-year time frame for 80% of such cases. Other oversight and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has … as mental health services. However, funding sources for many of these programs remain unidentified in the out-years … when compared to the pre-pandemic budget plan. While many of these new programs and services will help address the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicOversight of Selected Aspects of Traffic Controls
… Objectives To determine whether the New York City Department of Transportation (Department) is monitoring … the streets, highways, bridges, and waterways of New York City’s transportation network. The Signals & Street Lighting … with its Office of Emergency Response, the New York City Police Department, and the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… The average bonus paid to employees in New York City’s securities industry increased by 3 percent in 2019 to $164,100, but it is likely to fall sharply in 2020 … The average bonus paid to employees in New York Citys securities industry increased by 3 percent in 2019 to $164100 but it is …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the jury … expenses of the former Mount Vernon Mayor Richard Thomas and a public relations firm. "Mr. Porcari violated his public duty, manipulated city finances and authorized payments of thousands of city dollars for the …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … at adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After … on the fiscal challenges it faces nearing the middle of the fiscal year – electing not to set aside additional …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsDiNapoli Releases Analysis of Executive Budget
… in the coming fiscal year is projected at $168.2 billion, with more than one in every three dollars supported by …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budget