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Contract Participation of Minority- and Women-Owned Business Enterprises
… and $1.2 billion for fiscal year 2013-14. MTA reported MWBE utilization of $158.6 million (14.4 percent), $260.7 … Civil Rights (DDCR) is responsible for administering the MWBE program and the Disadvantaged Business Enterprise (DBE) … contracts. In 2011, OSC issued a report ( 2010-S-9 ) on MWBE reporting by the MTA and found that the Authority had …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsHampton Bays Union Free School District – Claims Processing (2013M-333)
… fund claims totaling $17,972,830. District officials have established adequate controls over the claims processing … vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Attorney General Eric T. Schneiderman today announced the arrest of former New York City Council candidate Albert Alvarez for allegedly … straw donations and stealing thousands of dollars in New York City public matching funds during Alvarez's unsuccessful …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateOpinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Ordinary Disability – Article 14 Benefits
… 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityCity of Glen Cove – Budget Review (B7-14-16)
City of Glen Cove Budget Review B71416
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139V.3.D Accounts – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS. The … of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsVillage of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Capital …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Opinion 88-71
… CITIES -- Powers and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS … Compromise or Settlement of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): … a city may waive the imposition of penalties arising from a property owner's nonpayment of water rents in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Comptroller DiNapoli Releases Audits
… two have been partially implemented. New York State Health Insurance Program – CVS Caremark: Effectiveness of CVS … CVS Caremark did not perform on-site audits of all the top 50 paid pharmacies for calendar years 2019–2023, as … services to children with disabilities between the ages of 3 and 5 years. For the three fiscal years ended June 30, …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials properly established the district’s nine general fund reserve funds totaling $10.9 million but did not … were used for district vehicles. Hawthorne Cedar Knolls Union Free School District – Financial Condition (Westchester … for eligible services provided. Fishers Island Union Free School District – Website Transparency (Suffolk …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Baldwinsville Central School District – Financial Management (2016M-65)
… to be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Elba Central School District – Financial Condition (2013M-240)
… Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether BrookhavenComsewogue Union Free School District District officials established an adequate accounting system for extraclassroom activity ECA funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityOpinion 89-61
… discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on townwide basis) TOWN CLERK -- Compensation (salary charged on townwide basis) BUILDING INSPECTOR -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Environment, Energy and Agriculture – 2023 Financial Condition Report
… source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have … Supports an array of environmental programs, such as State and municipal open space conservation; municipal and … Act of 2022.” With nearly 68 percent of voters who voted on the ballot question supporting it, the Bond Act became the …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agriculture