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State Comptroller DiNapoli Releases Municipal Audits
… overpayments. As a result, the city paid employees for time they did not work or accrue. Two sewer treatment plant employees received $91,492 for time they may not have worked because they were working … operations and used the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… DME items, and that 4,468 items should receive scheduled preventive maintenance, leaving almost 200,000 DME items … could not provide auditors with documentation supporting how the steering committee reached their decisions, leaving … were sent to the medical facilities. Lack of Controls and Preventive Maintenance Auditors also found a lack of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOpinion 98-17
… employees of the housing authority and to be held liable for the costs incurred under section 18. You ask whether a … section upon its employees, and (ii) to be held liable for the costs incurred under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity has been established , …
https://www.osc.ny.gov/legal-opinions/opinion-98-17DiNapoli Finds Major Problems with Rochester School District Payments
… mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the … and 2015-16 fiscal years. DiNapoli's auditors reviewed salary and wage payments totaling $3.8 million made to 45 … payment made to them, including incorrect salary payments, retroactive payments and separation payments. Auditors …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community … developments, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found unsafe … developments according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsState Agencies Bulletin No. 2070
… the State Comptroller. Affected Employees: All employees for whom an AC 230 Check Reversal and AC 1476 Check Exchange … is denied, comments will be included as to the reason for the denial. Please keep in mind, OSC Payroll cannot stop … mailbox. AC 230 and AC 1476 forms will be reviewed for accuracy and the required documentation will be verified. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesHomeless Outreach Services in the New York City Subway System
… over homeless outreach services in the New York City subway system and whether they have met their goal in reducing the number of homeless individuals in the subway system through placements. The audit covers the period … not only actual placements in a shelter – as the general public would expect it to mean – but also potential …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… has enacted six pandemic relief packages intended to offer support to individuals, businesses, and state and local governments. … and families. These payments, sometimes referred to as “stimulus checks,” are intended to provide support to … has enacted six pandemic relief packages intended to offer support to individuals businesses and state and …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Opinion 98-12
… moneys); (use of city and dependent school district moneys to temporarily finance operations of the other) MUNICIPAL … the operations of the other during periods of insufficient cash flow. Insofar as here relevant, section 2580(1) of the … this purpose, a "fund" is defined as "a group of accounts set aside for the purpose of accounting for moneys or other …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Calculating Days Worked – Legacy Reporting
… bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable salary but no days … during the report period. The total number of hours worked for the month is: (22 days) × (4 hours per day) = 88 hours … Employers (e.g., Libraries and Authorities) . For ten-month employees, determining the number of days to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedOpinion 2007-1
… (paratransit services) -- Policies and Procedures (request for proposals process for paratransit services) -- Professional Services … bidding requirements and may be procured through a request for proposals process in accordance with the county’s …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- … of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell excess …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … did not adopt a procurement policy as required by state law. The board did not ensure disbursements from the … financial reports since February 2015. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsCitywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance (DOF) Citywide Payments … is to administer the tax and revenue laws of the City of New York fairly, efficiently, and transparently, and instill … To determine whether the New York City Department of Finance DOF Citywide Payments …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsOpinion 2002-7
… LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library … from a "capital reserve fund" established by a school district public library is subject to referendum. Section … be kept as a separate fund by the municipal or school district treasurer and expended only upon the direction of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7College Readiness (Follow-Up)
… require remedial courses and nearly half never graduate. New York City Public Schools (NYCPS, formerly the New York City … pathway that leads to a degree, credential, and/or employment providing family-sustaining wages. Subsequent to …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Management and Maintenance of Non-Revenue Service Vehicles
… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and to determine whether the non-revenue … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles