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State Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were not recorded in the accounting records. Town of White Creek – Disbursements and Annual Financial Reports …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… approval. Based on dates transactions cleared the bank, 195 additional claims totaling $469,800 were likely paid …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1032
… for a full time employee and $40 for an employee on Sick Leave at 50% pay. OSC Actions OSC will automatically update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesBetter Coordination and More Effective Services Needed for Victims of Domestic Violence
… domestic violence hotline were often not connected to a person who could help, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit also found … programs and policies, and coordinate the state agencies that administer programs and services related to domestic and …
https://www.osc.ny.gov/press/releases/2026/07/better-coordination-and-more-effective-services-needed-victims-domestic-violenceComptroller DiNapoli Releases Municipal Audits
… , Pulteney Volunteer Fire Department , Village of Sharon Springs as well as an audit of inmate hospital costs in … them for supporting documentation. Village of Sharon Springs – Water Accountability (Schoharie County) Village … FD City of Ogdensburg Pulteney Vol FD Village of Sharon Springs as well as an audit of inmate hospital costs …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District , Newark School District Public Library , New Hyde Park-Garden City Park Union Free School District , North … operations and had not adopted a code of ethics. New Hyde Park – Garden City Park Union Free School District – … CSD Moriah CSD Newark School District Pub Library New Hyde ParkGarden City Park Union Free School District North …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Opinion 94-10
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 89-44
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to the State Comptroller) STATE COMPTROLLER -- Justice Court Fund (reporting requirements for acting village … 4-410; STATE FINANCE LAW, §99-a; UNIFORM JUSTICE COURT ACT, §2021: Acting village justices are required to …
https://www.osc.ny.gov/legal-opinions/opinion-89-44Opinion 92-55
… system. A village may accept dedication of private water lines of an outside consumer if it is determined that the lines are needed to further a proper village purpose. This is … village to cover the cost of operating and maintaining the lines acquired from the private owners. Village Law, §11-1120 …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 91-42
… treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village … to condition regarding use) VILLAGE TREASURER -- Powers and Duties (authority to have custody of fire department funds) VILLAGES -- Powers and Duties (cooperative investment of fire department funds …
https://www.osc.ny.gov/legal-opinions/opinion-91-42III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification will identify that … for the purposes of the provisions of SFL 179-f should contact the Bureau of State Expenditures at … into the agency’s system name, email address, and phone number of an agency contact person any other relevant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… enters a duplicate invoice number on a voucher, the SFS displays a warning message and the Business Unit is unable to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior expenditures under the NYS01 Project … On March 31 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idCUNY Bulletin No. CU-771
The purpose of this bulletin is to inform agencies of the processing of the 2023 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… contracts with entities within the Young Adult Institute Network (YAI Network) to ensure claimed expenses as reported on the … (CFR Manual). There were three agencies within the YAI Network that had FSS contracts. Our audit covered seven … contracts with entities within the Young Adult Institute Network to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsSeized Assets Program
… the New York Division of State Police properly accounts for seized assets and whether it obtains the requested share … were purchased with the proceeds of a criminal activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit (ASU) is responsible for ensuring proper processing and tracking of asset seizure …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was appropriate and necessary. Our … for specific program purposes, and it incurs indirect or "discretionary costs" that support overall objectives. During … We identified a total of at least $1,639,710 that was discretionary in nature for the two years ended October 2011. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingControls Over Revocable Consents
… have one in place. Our audit covered the period from July 1, 2016 through July 29, 2019. About the Program A revocable … According to the Office, as of June 20, 2018, there were 1,046 active revocable consents. The amounts billed were … As a result, the grantees were undercharged an estimated $1,056,242. For the same 25 consents reviewed, we found the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsLead Poisoning Prevention Program
… the Lead Poisoning Prevention Program. Our audit covered children identified with elevated blood lead levels during … staff are not consistently scheduling and conducting on-site reviews of LHDs' Program implementation, contrary to the … every three years at a minimum. Notably, we found that 4 of the 56 LHDs have not been reviewed since 2010. Five of …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-program