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Comptroller DiNapoli Releases Municipal Audits
… announced his office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of … is being spent appropriately and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 … announced his office completed an audit of the Town of Berlin Dunham Public Library Town of Galen Town of Huron Town …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Monitoring of Construction Management (Follow-Up)
… engineering, and construction management services for buildings statewide. One component of its mission is to design and build facilities for State agencies and public authorities. To achieve that … safety, scope, and function. D&C is generally responsible for managing OGS’ construction contracts. However, contracts …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followOversight of Water Supply Emergency Plans (Follow-Up)
… the Program The Department of Health (DOH) is responsible for overseeing the delivery of drinking water to ensure that it’s suitable for people to drink. Its Bureau of Water Supply Protection … and submit a Water Supply Emergency Plan (Plan) to DOH for approval at least once every 5 years. Plans must include …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followCUNY Bulletin No. CU-771
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2023 Form … will automatically apply the Prepaid Legal Service Benefit for the 2023 calendar year for employees who were in a status of Active or Paid Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesBaker Victory Services – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Baker Victory, a not-for-profit organization located in Lackawanna, New York, … to children with disabilities. Baker Victory is reimbursed for preschool special education services through rates set by … that Baker Victory reports to SED on its annual CFR. For the fiscal year ended June 30, 2014, Baker Victory …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualSection 8 Housing Choice Vouchers – Federal Funding and New York
… The Section 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) … vouchers. FIGURE 1 – Number of Households Using Housing Choice Vouchers, HPD Sources: U.S. Department of Housing … OSC analysis FIGURE 2 – Number of Households Using Housing Choice Vouchers, NYCHA Sources: U.S. Department of Housing …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the Audit Area Town officials are responsible for distributing FFI tax proceeds in accordance with New York … should be distributed to fire departments and companies for the use and benefits of the membership. Furthermore, in … with the statute, relevant case law, and are accounted for and documented. In the Town, the Arkport Joint Fire …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Steuben County – Financial Management (2025M-127)
… operating funds is an important financial consideration for county officials because it is available for appropriation to reduce taxes, fund one-time expenditures … legally established reserve funds provides resources for both unanticipated events and other identified or planned …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Southwestern Central School District – Claims Audit (2025M-34)
… The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The Board delegated its … District’s claims. These two employees were responsible for examining and allowing or rejecting all accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Comptroller DiNapoli Releases Municipal & School Audits
… to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling … However, the money had been in the treasurer’s custody for over three years and, therefore, should have been turned … recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. An employee was also paid …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The district lacked a formal procedure for identifying and reporting potential conflicts of interest … without favoritism. Specifically, officials responsible for purchasing did not advertise in the district’s official …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although … support to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) … County) The board and town officials did not ensure that credit card purchases were supported and for proper purposes. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts … and staff did not ensure all collections were accounted for or deposited in a timely manner. Auditors determined …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsPension Funds Break New Ground on Board Diversity
… seeking board candidates.” “Today’s announcement is good news for Monster Beverage’s future outlook as a financially strong … the importance of a truly diverse pool of candidates for its Board, Monster is one of a growing number of …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityDiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers trail the national average … The average household debt in New York climbed to a new high of $53830 at the end of 2021 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseCUNY Bulletin No. CU-747
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2022 Form … will automatically apply the Prepaid Legal Service Benefit for the 2022 calendar year for employees who were in a status of Active or Paid Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesLow Income Home Energy Assistance Program – Federal Funding and New York
… in benefits with an additional $32.0 million in funding for administration. Eligibility and benefits are based on … disabled. The maximum gross monthly income limit for a one-person household is $3,473; the limit increases with household size up to a maximum of $10,221 for a household of 13 people. An add-on benefit is available …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programLoans – Divorce and Your Benefits
… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at retirement and whether they retired under a service or … 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides the ex-spouse with a …
https://www.osc.ny.gov/retirement/members/divorce/loansX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… any vendor with which they do business if the vendor is not already in the Statewide Vendor File. Each vendor in the … Business Units are responsible for submitting requests to the Vendor Management Unit to create a Centralized Corporate Customer. Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policies