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DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the Metropolitan … sources to fund the MTA’s substantial capital needs and emphasizes areas of capital work expected to receive … in its next capital program. “The choices that the MTA and the state make in the coming months will determine the …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosState Comptroller DiNapoli Releases Audits
… – Oversight of the Nourish New York Program (Follow-Up) (2024-F-27) Nourish NY, jointly administered by the Department of … Services Housing Needs Assessment (Follow-Up) (2024-F-36) Homeless shelters across the state provide various …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsXII.4.E Electronic Invoicing – XII. Expenditures
… module in the Statewide Financial System (SFS) provides online agencies with the ability to receive electronic … The purpose of this section is to provide guidance to online agencies about identifying and processing e-invoices … SECTION OVERVIEW AND POLICIES This section provides online agencies with guidance regarding the electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 98-9
… company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) … stated in the contract, that there is no authority for the payment of amounts to the service provider above the … the companys services within the district and provide the payment of that fee to the company …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2005-7
… provisions of section 99-t of the General Municipal Law, for the collection, either by payment in person or payment by … reduce the water supply so that it will be insufficient for the district or its inhabitants and all required … Law §99-t provides the necessary express authority for municipal corporations to contract with one or more banks …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… the opinion. AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE … fire protection) TOWNS -- Ambulance Service (authority to contract to receive ambulance service) VILLAGES -- Ambulance Service …
https://www.osc.ny.gov/legal-opinions/opinion-91-7New York’s Economy and Finances in the COVID-19 Era
… Above 1 Million After losing more than 1.9 million jobs in March and April, New York State saw steady gains, averaging over 174,000 jobs in each of the following five months. That progress nearly halted in October, when statewide employment rose by less than …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… COVID-19 pandemic but was resilient because of dedicated and hardworking neighborhood groups and advocates, and the strength of its residents,” said DiNapoli. “Still, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesSelected Aspects of Capital Program Project Management
… To determine if Metropolitan Transportation Authority (MTA) – New York City Transit’s (Transit) Department of … the State Legislature mandated that the MTA prepare five-year capital programs to rebuild and improve its transit … projects and equipment purchases, provides a planning schedule, and identifies options for financing the plan. Each …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… for proper district purposes. Warren County – Occupancy Tax and Weights and Measures (2016M-346) While the procedures … with the county that should have been remitting occupancy tax. Auditors also found that the director of the county's …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of … their money is being spent appropriately and effectively." Champlain Joint Youth Program – Oversight of Financial …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… the US HHS due to: Excessive cash balances on deposit that are not needed for program purposes; Unspent “advance” funds … OSC draws on your behalf, this return will be processed through PMS, and if the intent is for a refund to be issued … must never be charged to an appropriation that was provided to control grant expenditures since such charges are …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXII.8.B Matching – XII. Expenditures
… information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order … requirements will help to ensure vouchers are appropriate for payment. In addition, the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install … charger for every 2,639 electric cars. Nassau County has 5,947 registered EVs, about 13% of the statewide total, but … consumer need. The agency’s full response is in the audit. Map Map of NYPA Public Charging Ports Audit New York Power …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over Culinary Arts cash … are appropriately designed and operating effectively to adequately safeguard College assets for the period … class, the bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials … officials did not obtain and review backup documentation for one contract with payments totaling $1.7 million during … agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Canton Central School District - Claims Audit Process (2018M-186)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit … any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mPlattekill Library – Budgeting Practices (2017M-95)
… The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library … underestimated revenues and overestimated expenditures in its budgets over the past four years. The Library …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95