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Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… $105 million paid during the audit period, we reviewed 36 disbursements totaling $7.3 million. All 36 disbursements were adequately supported and approved prior …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … disbursements were proper and supported. Specifically: Of the 37 deposits totaling $8.5 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the 103 disbursements totaling $6 million paid during the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five … they planned to initiate corrective action. Appendix C includes our comment on an issue that was raised in the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andCUNY Bulletin No. CU-855
… $20.96 College Sec Spec 9704845 SM $42.55 $43.88 Supv of Stock Workers 9712202 SP $33.02 $34.06 Supv of Stock Workers 9712202 ST $46.70 $48.16 Stock Worker 9712200 SU $27.10 $27.95 Campus Security Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-855-international-brotherhood-teamsters-local-237-maintenanceCharter School of Educational Excellence – Information Technology (2023M-174)
… pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to … contingency plan. As a result, there was an increased risk of unauthorized access to student personal, private and …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Bergen – Town Supervisor (2024M-30)
… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required … without oversight. Did not obtain timely reimbursement of $130,000 in payroll expenditures from the Byron-Bergen …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Independent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… An independent fiduciary and conflict of interest review of the New York State Common Retirement Fund (Fund), released … New York State Comptroller Thomas P. DiNapoli, commended the Comptroller and Fund staff for holding “themselves to the highest ethical, professional …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… Wall Street’s 2023 first half profits of $13 billion were down 4.3% from the same period last year but … Wall Streets 2023 first half profits of $13 billion were down 43 from the same period last year but …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022DiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… line inventories in compliance with state and federal requirements, with 951 of 2,951 water systems (32%) covered … in the report. Global Report on School District Lead Testing Audit Series In 2025, DiNapoli released a series of audits examining school districts’ compliance with testing for lead in sources of drinking water. None of the 21 …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementDiNapoli: Local Sales Tax Collections Grew in 2025
… including record average nightly hotel rates and solid Broadway attendance. Aggregate county collections outside …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025DiNapoli: New York on Better Financial Footing
… practices and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New … budgetary improvements since the Great Recession to put it on solid financial footing, and the result is that the … scope of State Operating Funds. The Financial Plan relies on $3.6 billion in temporary resources, excluding …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… 2013 along with John Maggio, also a local businessman, Robert Wiesner, former Security Director of the Monroe County … to charges related to this bid-rigging scheme. In January, Robert Wiesner pleaded guilty to one class “E” felony, and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingDiNapoli: Fix Delays With Child Support Payments
… New York had the nation's second-highest balance of undistributed child … collections (UDC), totaling approximately $59 million at the end of federal fiscal year 2016, according to an audit … today by State Comptroller Thomas P. DiNapoli. Although the state Office of Temporary and Disability Assistance …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… invoices; Work with the supplier to ensure the fuel pump gauges function properly; Re-evaluate the fuel agreement …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… Island, pleaded guilty before Orange County Court Judge Robert H. Freehill, to grand larceny in the fourth degree, … Island pleaded guilty before Orange County Court Judge Robert H Freehill to grand larceny in the fourth degree …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Attorney Mary Rain and the St. Lawrence County Sheriff’s Office for their hard work and partnership with my staff to … with our law enforcement partners in the Comptroller’s Office because they do such a thorough job investigating … town clerk and tax collection is pending. Since taking office in 2007, DiNapoli has committed to fighting public …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… State Treasurer Tim Eichenberg, New York City Comptroller Scott Stringer, Rhode Island State Treasurer Seth Magaziner …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Wormuth, the former town of Halfmoon supervisor, on state charges for stealing several campaign contributions donated … in a federal penitentiary stemming from related charges in federal court. As part of the plea agreement, … her family holds controls or decision making powers. The charges against Wormuth claimed that between July 2009 and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingOpinion 92-34
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … surcharge and remit the surcharge payments to the Justice Court Fund in the State Comptroller's Office. You have … is to be considered paid in whole or in part when a court or administrative tribunal has assessed a parking fine …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Opinion 91-56
… kind of legal obligation, responsibility or duty (see, gen., Black's Law Dictionary, 5th Edition, 1979). Thus, an …
https://www.osc.ny.gov/legal-opinions/opinion-91-56