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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted in expenditures of … review and determine the necessity of telephone and Internet services for usefulness. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… through September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act … receivables from the accounting records. … Mount Pleasant Cottage School Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Opinion 99-10
… contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … usefulness" ( Cherey , supra ; Bugeja v City of New York , 24 AD2d 151, 266 NYS2d 80 affd 17 NY2d 606, 268 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2005-6
… a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private program); (contract … a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime Prevention (authority of town … institutions (see, e.g., Board of Education v Allen , 20 NY2d 109, 281 NYS2d 799 affd 392 US 236, 88 S Ct …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… line (DSL) internet subscription as of 2023, with the Bronx having the highest share of households without access. “Having …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Comptroller DiNapoli Releases Audits
… Transportation Authority: Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up) (2024-F-17) The Metropolitan Transportation Authority’s (MTA) … who are between the ages of 3 and 5 years. For the three fiscal years ended June 30, 2021, the Gavras Center reported …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-268
… Purpose To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… wage rates and tried to hide its non-compliance with state law by misrepresenting hours worked and rates paid in … support for treatment and transition programs of the South Beach Psychiatric Center in Staten Island. It contracts … has likely underpaid its janitorial workers since November 1, 2011, when its contract started and may have underpaid …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesMaintenance and Inspection of Event Recorder Units
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of train equipment and technical analysis … pressure, and train direction. Only the cars with cabs used by train operators and conductors are equipped with … and inspection policy, as detailed below: Train car inspections were not always done timely. We determined …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsInvestors Renew Call on Exxon to Address Climate Risk
Institutional investors led by New York State Comptroller Thomas P DiNapoli as trustee of the New York State Common Retirement Fund and the Church of England investment fund have again asked ExxonMobil to report how its business will be impacted by global efforts to mitigate climate change
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskState Comptroller DiNapoli Releases Municipal Audits
… Plattsburgh – Real Property Tax Exemption Administration (Clinton County) The town granted a total of 1,421 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can … documentation. Six law enforcement agencies (Hamburg, Johnson City, Madison County, Newburgh, Troy and Watertown) … Cherokee and two dirt bikes. Four agencies (Herkimer, Johnson City, Madison County and Newburgh) were missing 21 …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyMedgar Evers College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… criteria. WCHCC reports various salary and compensation data through the Public Authorities Reporting Information … From 2013 through 2015, WCHCC paid 18 executives (with base salaries totaling about $21.6 million) almost $4.6 … recipient for the three years ended December 31, 2014. In general, the supplemental payments corresponded to work …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … with the Reimbursable Cost Manual (2017-S-7) Kennedy is a New York City-based not-for-profit organization … State University of New York: Compliance With Payment Card Industry (PCI) Standards (Follow-Up) (2017-F-24) An …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1204
… Purpose To inform agencies of new functionality that allows agencies … information on changes to the online Hire transaction, see Bulletin No. 1203 . Agency Actions Review the procedure … Empl ID to ensure users who process new hires understand how to use the new functionality. Agencies can search for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionComptroller DiNapoli Releases School District Audits
… manner. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0