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Oversight of Selected Aspects of Traffic Controls
… recommended improvements. The Department did not provide any documentation that the EIU took action to determine if … cases from the ICU and documents the results regarding any safety improvements that can be made to an intersection. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsOpinion 94-22
… Municipal Law, §980-d. The plan must contain all items required by General Municipal Law, §980-a, including, among … the letting of contracts by the municipality. It is clear from section 980-l that district charges, which are derived … thereof (see, e.g., Town Law, §118[1]; cf. 1987 Opns St Comp No. 87-50, p 77, pertaining to advance payment for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal Audits
… former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not … In January 2024, the former supervisor was arrested for stealing town funds and pleaded guilty to grand larceny … superintendent did not agree, in writing, to expenditures for highway repair and improvement as required. As a result, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsLabor Investigations in New York City
… minimum wage violations, and child labor violations, have increased in the wake of the COVID-19 pandemic. In … they are able to reoffend. Further, we found: Claims that have remained open, without resolution, for lengthy periods – … are still in Active Investigation. Moreover, the Division does not have a process in place to identify which child …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityDiNapoli 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 Thomas P. DiNapoli and President and CEO of … finance and insurance sector makes up 5% of the state’s employment, yet the sector is the state’s largest contributor …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Audits
… Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42) The New York … (Civil Service), provides health insurance coverage to about 1.2 million active and retired State, participating … of Civil Service has contracted with CVS Caremark to administer the prescription drug program. In accordance …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, 2016 through October 31, 2017. … Town officials did not withhold employee contributions for health insurance coverage. As a result, during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateVillage of Northville – Joint Youth Activity Program (2016M-339)
… Town of Northampton Board Members and a Northville Central School District representative is responsible for the overall …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Orange Lake Fire District – Budgeting Practices (2015M-146)
… preliminary budget. Budgets included appropriations for funding District reserves and the Board applied operating …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Penfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76City of Mount Vernon – Payroll (2014M-347)
City of Mount Vernon Payroll 2014M347
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is … issued from January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… and procedures over cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background … seven-member Board of Trustees, which is responsible for overseeing financial activities, including those of the … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Mentz – Board Oversight (2016M-403)
… for that year by $4,260. The Board did not perform annual audits of the books and records of Town officials or … or properly override, the property tax cap. Conduct annual audits of the records and reports of all Town officers and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to provide … fiscal year totaled $755,829. Key Findings The Board did not ensure that an audit of claims was performed in …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsCincinnatus Central School District – Procurement (2021M-111)
… funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of Darien – State Contract Loader Purchases (2013M-88)
… was to examine Highway Department purchasing practices for the period January 1, 2011, through January 30, 2013. … and four Council members. The Town’s adopted budget for 2013 totaled $3.2 million. Key Finding Town officials did … that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88