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Opinion 93-3
… Services (physician) GENERAL MUNICIPAL LAW, §§103, 104-b: A fire district is not required to advertise for … Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law … including professional services (General Municipal Law, §104-b). At a minimum, these policies and procedures must …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Oversight of Selected Aspects of Traffic Controls
… Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian flow at intersections. The audit … efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and … and potential of failure by ensuring owners comply with safety standards and regulations, including having up-to-date … and dam failures, DEC manages a program that includes safety inspections, permitting, and oversight of compliance …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesShareholders Send Exxon a Strong Message on Climate Change
… showed significant support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the board of directors’ opposition. The … showed significant support for a motion asking the company to report on how its business will be affected by worldwide …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to improve their preparations for extreme weather … Bridges Tunnels BT NYC Transit Department of Buses Transit Bus and MTA Bus Company MTA Bus need to improve their …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsHoward Public Library – Board Oversight (2026M-3)
… operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to … waste and fraud. From January 1, 2024, through June 30, 2025, deposited collections totaled $82,953 and … oversight of the library’s financial operations. As a result, the Board lacked the necessary financial …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Comptroller DiNapoli Releases Municipal Audits
… cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Moriches … policies to ensure the district's electronic data is adequately safeguarded. Salem Central School District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsOpinion 97-8
Whether a city is required by State law to accept only vouchers which have been certified by the claimant
https://www.osc.ny.gov/legal-opinions/opinion-97-8DiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… System (NYSLRS) that she never received a $4,055 loan check to get a replacement check in the same amount. Both checks were then cashed … System by lying that she had never received a loan check,” said State Comptroller DiNapoli. “Thanks to my … to the NYSLRS that she never received a $4055 loan check …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationDiNapoli: State Tax Revenues Down $3 Billion Through July
… State tax receipts of $26.4 billion through the first four months of the state fiscal year were $3 billion, or 10.2 percent, below the same period … billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year earlier, …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were properly … To determine whether the costs reported by The Child Study Center of New York on …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… not-for-profit organization located in Schenectady, New York. Crossroads provides preschool special education … materials that were purchased with private grant funds; $2,281 for non-audit services that were performed by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – State Financial Aid Program at Barnard College
… as of fall 2014 was about 2,500 undergraduate students. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … to determine whether Internal Revenue Service "tax home" rules may apply and may result in taxable income. In …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Real Estate Portfolio
… New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer needs, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCollege of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period … To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expenses