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State Comptroller DiNapoli Releases Municipal Audits
… , Town of Canaan , Granville Hook and Ladder Volunteer Fire Company , Town of Lincklaen , Sempronius Fire Company and the Ulster County Department of Social … in a timely manner. Granville Hook and Ladder Volunteer Fire Company – Financial Operations (Washington County) The …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsSafety of Seized Dogs
… does not have an official identification tag while not on the owner’s premises; or is licensed but not in the control of or on the property of its owner or custodian and is believed to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… 202 students. The New York City Department of Education (DoE) refers students to Aim High based on clinical … Aim High reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Aim High based on …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The deficit will likely result from underestimated salaries. As of February 2016, the district overspent … For access to state and local government spending, public authority financial data and … website was created by DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsControls Over Vehicle Use and Transportation-Related Expenses
… Objective To determine whether the Department of Transportation (Department) has established … over its vehicle use and maintenance expenses. The audit covered the Department’s vehicle use and maintenance expenses for the … To determine whether the Department of Transportation has established adequate …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesState Comptroller DiNapoli Releases School District Audits
… purchases made from a New York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central … did not ensure that goods and services were procured in the most cost-efficient manner or provide adequate …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… a written investment policy that can provide officials with a tool to manage finances more effectively and help … investment practices. District officials generally agreed with our recommendations and indicated they planned to … Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority … Enter Budget Transfer is the budget entry component that is used to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitVillage of Fultonville – Claims Auditing (2015M-106)
… The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Constitutional Debt Limit
… Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… (10/12) on the the importance of the NY ABLE program and efforts by his office to increase access to the program. … with disabilities to maintain health, independence and quality of life without jeopardizing means-based public … provides a time to reflect on the program’s success and an opportunity to raise awareness of its benefits. There …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum requirement for installment … contracts for the financing of equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There … is "subject to such vote, referendum or such referendum and vote, as the case may be, in the same manner as provided …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Awarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met eligibility requirements and if the Division provided adequate oversight of the … Grant awards to ensure grant funds were allocated and spent for intended purposes. This audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit covered FOIL … agency, public authority, and local government entity, with the exception of the Judiciary and State Legislature. … the requested information. DOT was not in compliance with the statutory requirement to provide an appeal to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… rent payments. It also prohibited evictions for up to a year and waived late fees. “The Emergency Rental Assistance …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startIX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment … are approved or rejected automatically based on the amount of available funds in non-expired status in the PMS account. … The Department of Health and Human Services HHS Division of Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to record as much information as possible about the goods or services … Business Units must use the Invoice Lines section of the voucher in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsState Comptroller DiNapoli Releases Municipal Audits
… also did not update the sale price of millings in accordance with the current average market price. As a result, 483 tons of unscreened millings … for $929 should have been sold for $9,875 based on average market prices at the time of the sale. In addition, because …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-audits