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Beacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Town of Stratford – Supervisor’s Records (2013M-11)
… (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for the period July … 1,800. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2016-17 … funds totaled approximately $2.5 million. Key Findings The Board did not adopt policies and procedures for cash receipts …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 through … totaled $444,000 for the general fund, $168,000 for the water fund, and $183,000 for the sewer fund. Key Finding The … not adequately monitored the financial condition of the water and sewer funds. Adequate financial reports were not …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Olive – Claims Processing and Information Technology (2012M-223)
… claims presented for payment. The Board does not require documents such as receiving reports, quotes, or bid or State … protect electronic data. The Board has not adopted an acceptable computer use policy, a breach notification policy … properly reviewed prior to authorizing payment. Adopt an acceptable use policy and require system users to provide …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a report … move and is well-positioned for even further growth,” said Queens Borough President Melinda Katz. “Comptroller … to Jamaica and ensure that homeowners throughout Southeast Queens are being treated fairly by their lenders.” “Our …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 2005-6
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools … institutions (see, e.g., Board of Education v Allen , 20 NY2d 109, 281 NYS2d 799 affd 392 US 236, 88 S Ct … some ultimate benefit to such institutions ( id .). In Allen , supra , a statute that required schools to loan …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS AND NOTES -- Periods of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Audits
… issued. Metropolitan Transportation Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up) (2024-F-17) The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… had no cable, fiberoptic (FTTP) or digital subscriber line (DSL) internet subscription as of 2023, with the Bronx … households had no cable fiberoptic or digital subscriber line internet subscription as of 2023 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Agencies Bulletin No. 1073
… Purpose To notify agencies of a new error code on the Control-D Report NPAY766 – Employee … for Administration and Institution employees who have had a Job status of Active, Paid or Leave in the last 24 months … of the street and check for acceptable abbreviations. HOUSE NUMBER NOT VALID Supply a house number or verify the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableDiNapoli Releases Sunset Park Economic Snapshot
… The population, the number of jobs and businesses, and the wages being paid … The population the number of jobs and businesses and the wages being paid in …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotTravel Advisory No. 16
… Deployment: Travel required for emergency responses due to snow storms, hurricanes, flooding, public health crises, etc. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsCUNY Bulletin No. CU-639.1
… This bulletin supersedes Payroll Bulletin CU-639 Purpose To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… The chief of the Minetto Volunteer Fire Company in Oswego County spent … Comptroller Thomas P. DiNapoli. The audit revealed a total of $22,000 in misused funds, questionable spending and … for public funds to be misspent or go missing. My team of auditors and investigators will continue to work closely …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Additional borrowing could increase pressure on fares and tolls, and while the MTA should look for opportunities for … an amount comparable to a 1 percent increase in fares and tolls. The analysis notes that the MTA’s outstanding debt is … four times the amount in 2003; The MTA raised fares and tolls by 29 percent between 2007 and 2013, more than twice …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start of … out what to do and when to do it. Completing the Record of Activities If there are questions about completing … (for example, wedding ceremonies) When to Complete a New Record of Activities An ROA can be valid for up to eight …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… claims for rides which never occurred, overbilling for group rides, and lying about the destinations of the trips to … New Yorkers,” DiNapoli said. “My office will continue to partner with law enforcement to root out waste, fraud and … are then billed to the Medicaid program by the provider. Group rides are not allowed without prior authorization, and …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-scheme