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Comptroller DiNapoli Releases Municipal Audits
… or adopt a code of ethics. As a result, the treasurer and lottery account clerk perform all their financial duties with … also no evidence that the board consistently reported the results of monthly audits to department members. Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 2004-9
… Requiring Bidding (purchases for municipal hospitals and nutrition programs pursuant to agreements under Public Health … county on behalf of a "municipal hospital" or for a county nutrition program that receives federal, state or local … and make arrangements among themselves and among "nutrition programs that receive federal, state, or local …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… State Police Superintendent Stephen G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her … funds they are not entitled to,” Stanzione said. “The arrest of Stephen and Kelly Tuomey sends a strong message of … State Police Superintendent Stephen G James announced the arrest of a Tannersville couple Kelly Tuomey 56 and her …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… approved and monitored tax abatement and revolving loan projects. Key Findings The Board adopted adequate … lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on time. However, … Administrator did not properly monitor tax abatement and loan projects. The Board did not require the Administrator …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire Districts District Board of Fire Commissioners Board and officials procured goods and services in a costeffective manner and ensured claims were audited for accuracy and completeness
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75State Comptroller DiNapoli Releases School Audits
… , Corning City School District , East Moriches Union Free School District and the Merrick Union Free School District . State Comptroller DiNapoli has made it … but the district chose not to do so. East Moriches Union Free School District – Claims Processing (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andDiNapoli: Audit Recommends Better Protections for Child Performers
… found shortfalls with how work permits were given to children and employers, inadequate monitoring of work … permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … performers, the Comptroller’s office established accounts for performers’ earnings (deposits from employers) if parents …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 93-22
… BAIL MONEYS -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously reported) CRIMINAL … GENERAL MUNICIPAL LAW, §99-m: An order of a superior court to remit a forfeiture of bail is not required in order for …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney General Eric T. Schneiderman announced today the … these scams and protect the retirement system. I thank Attorney General Schneiderman for following up on this case." … with a deceased parent’s pension is truly appalling,” said Attorney General Schneiderman. “Through our Operation …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingComptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … officials complied with the district’s procurement policy for purchases requiring quotes, officials could improve their … of Interest (Nassau County) There was no written policy for notifying the district’s information technology office of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases State Audits
… found that a non-tax-levy account contained tax-levy funds that Lehman officials should have transferred to New York state. As of March 31, 2015, these funds totaled over $1 million. Lehman officials subsequently remitted over $1 million of these funds to the state. Of the 72 payments (totaling $1,248,139) …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-191
… To provide agencies with guidelines for the payment of the Recruitment and Retention Enhancement Payments for new and … on the Time Entry page must be submitted as follows: Recruitment Payment Earnings Begin Date: First day of the Pay … one of the following Earnings Codes must be used: XRC GSEU Recruitment Payment IC 17 YRC GSEU Recruitment Payment IC 18 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-191-recruitment-and-retention-enhancement-payments-academicXI.16 Vendor Responsibility – XI. Procurement and Contract Management
This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity vendor contractor or offerer to which a contract may be awarded
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilitySelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expenses