Search
State Comptroller DiNapoli Releases Municipal Audits
… Public Library – Audit of Claims (Erie County) The board did not audit and approve claims prior to payment. The … not address the requirement for an audit of claims and the board did not adopt a written claims audit policy. The … to payment and has the same person that audits the claims sign checks, there is an increased risk that the village …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-64
… REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when … to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The determination to increase or improve … A bond resolution authorizing the issuance of bonds to finance an improvement to a town park district is not subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Record of Activities (ROA) – Reporting Elected and Appointed Officials
… or appointed official is not required to keep an ROA if: They are a retiree of NYSLRS or another New York State … of due dates for the ROA if they need help figuring out what to do and when to do it. Completing the Record of Activities …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … both before and during the COVID pandemic, according to an audit released today by State Comptroller Thomas P. … the lives of many New Yorkers, including those vulnerable to addiction,” said DiNapoli. “Skyrocketing substance abuse …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation … inaccurate. The deposits contained variances totaling $6,180. Auditors also determined 97% percent of the daily golf … $811 for a private organization. West Babylon Union Free School District – Claims Audit (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… addition, they did not deactivate and could not physically locate the badges for 15 of 25 shared accounts selected for …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… workforce reached more than 300,000 employees in June of 2024, the first year-over-year increase since the COVID-19 … at 306,248 employees at the end of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire … courts grow from 22,611 in June 2019 to 32,873 in June 2024, a 45% increase. While the Department of Investigation …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Rensselaer County Industrial Development Agency (RCIDA) – Payments in … budgeted appropriations and a decrease of $25,000 from the 2024-25 adopted budget. During the review of the village’s … village’s tentative budget 30 days before the scheduled vote, as required. However, the village posted a conflicting …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsYork Central School District – Lead Testing and Reporting (S9-25-19)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… occurred and falsified the destination traveled to in order to boost payments to the company. Investigators also found patients who were seeking drug treatment were allegedly paid kickbacks by the Chaudhry and … purchase illicit drugs undercutting the objective of the treatment. The investigation further revealed that Chaudhry …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeFreedom of Information Law (FOIL)
… forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. … page for an alternative means to request such records. What Happens After Your FOIL Request Is Received Within five … you request, their format, their availability, the time it takes to assemble the documents, the time it takes to …
https://www.osc.ny.gov/help/foilMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Thomas P. DiNapoli today released a report showing that the Metropolitan Transportation Authority’s (MTA) short-term financial outlook has been buoyed by the economy, but that significant challenges remain, in particular closing the unprecedented funding gap in its proposed five-year …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseFederal Impact on Higher Education – Federal Funding and New York
… students had overstayed or broken laws, including 4,000 violations primarily for burglary, driving while under the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationCity of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … of 4.3 percent. Key Findings The 2016-17 budget relies on nonrecurring funding of $11 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Accounts Payable Advisory No. 28
… Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … due on or before June 30, 2023 . For this certification, in addition to certifying the internal controls over the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationEndwell Fire District – Controls Over Financial Operations (2013M-277)
… 64 disbursements totaling $110,090 that were approved by the Board and found discrepancies with 31 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277DiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks and fingerprinting of employees prior to allowing them to work with students, … District is located in the village of Waterville in Oneida County. The district serves students residing in the towns of …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtCUNY Bulletin No. CU-570
… Employees participating with deduction code 417 or 419 are eligible to contribute to deduction code 403 (TIAA … file for all employees switching from deduction code 417 or 419 to deduction code 403. OSC Actions At CUNY’s request, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… 1, 2011 through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information