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Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is … exceeded that limit each year. The Board has not adopted a policy or plan for accumulating and using reserves funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mComptroller DiNapoli Releases Municipal Audits
… Water District and the Village of West Hampton Dunes . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to appropriation/segregation controls. … coding on all transactions within the SFS. Preparation of Financial Statements The General Ledger is the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewInvestors Renew Call on Exxon to Address Climate Risk
… portfolio of public and private equities, fixed income, real estate and alternative instruments. About the Church … held in a diversified portfolio including equities, real estate and alternative investment strategies. The …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… vehicle replacement costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire … residents and other interested parties. The District is governed by an elected five-member Board of Fire … goals to taxpayers, residents and interested parties in a transparent manner. The District had five vehicles at or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51State Comptroller DiNapoli Releases Municipal Audits
… of Spencer , Village of Suffern and the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Municipal Audits
… of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… Comptroller Thomas P. DiNapoli found numerous problems. "In 2013, in an effort to boost New York based agriculture, … on New York state food purchasing to agency personnel. OGS is also responsible for tracking data on state agencies' food purchases and for providing a Food Metrics Annual Report to the Governor and the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersThe Survivor’s Benefit Program for New York State Management / Confidential Employees
… Benefit Program ensures that your survivors will receive a death benefit if you die before retiring. Your survivors … (TIAA). What are the eligibility requirements? There is no need to enroll — your beneficiary is eligible to … with your retirement system. NYSLRS members, you can sign in to Retirement Online to view or update your beneficiaries. …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesChild Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOversight of Nurse Licensing
… data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, 2014 … as established under the Education Law. The Department is responsible for ensuring that applicants seeking a license …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… emissions and address the climate emergency. The Charge NY program was announced in 2013 as a statewide network of up … be ready in five years. It was followed in 2018 by Charge NY 2.0, a plan to install 10,000 public charging stations by … putting it on track to finish more than two years behind schedule. NYPA did little to promote EVs and EV chargers to …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleOversight of Horizon and Crossroads Juvenile Centers
… About the Program Through its Division of Youth and Family Justice, the New York City (NYC) Administration for … the age that a juvenile can be prosecuted as an adult in criminal cases from 16 to 18. Before RTA, individuals in NYC … manner, case managers did not always meet with youth per the required daily and weekly schedules, and records …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… A new report by State Comptroller Thomas P. DiNapoli shows … only 28.8% of individuals with disabilities participated in the labor force in 2024, less than half the rate of people … made some progress, challenges remain and more effort is needed to ensure people with disabilities have equal …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' State of the City address: … a lack of affordable housing. Wall Street provided a boost in tax revenue in the first two years of the pandemic, but is seeing …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressContinuity of Operations Planning
… of Homeland Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New York State. The Division encourages and supports State … in place for each of its facilities, and has developed a series of guidance documents intended to aid agency …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… 1, 2012, to March 18, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … the Districts financial operations for the period January 1 2012 to March 18 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mSaranac Central School District – Payroll (2015M-298)
… the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298