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State Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsDetermination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our … The objective of our followup was to assess the extent of implementation as of October 2024 of the four …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followVertus Charter School – Information Technology Asset Management (2025M-9)
… complete report – pdf] Audit Objective Did Vertus Charter School (School) officials appropriately track, inventory and … safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … School officials did not appropriately track inventory and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9State Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel … periodic inventory reconciliations and were not aware of fuel inventory valued at $3,500. Therefore, they could not …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… of an unauthorized bank account by Sunnyside Manor’s Board. For findings and recommendations related to … the unauthorized bank account, see the full report ( 2022-S-46 ). About the Program The Mitchell-Lama Housing program … mat, a cooking apron, and toys) totaling $2,512 and restaurant payments totaling $1,723, including a single …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible … management, housing referrals, placement services, and on-site medical and mental health services for homeless … the required inventories, and Complete year-end closeouts on time. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueInvesting in New York
… $2.64 billion committed to the program (as of March 31, 2025) $1.9 billion invested in 600 New York State companies … of return (as of March 31, 2025) Contact Leo P. Chenette Senior Investment Officer, Private Equity Phone: (518) 375-8324 Email: NYSCRFInvestmentproposals@osc.ny.gov New York Credit Small Business Investment Company Fund …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkComptroller DiNapoli Releases School Audits
… and estimated revenues with actual operating results for 2015-16 through 2017-18 and found that appropriations … to support tuition charges totaling $2.5 million for 162 students (77 percent) attending charter schools and … The district had no registration or residency information on file for 44 of these students and registration information …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… track or penalize lateness when hospitals do not report live births within five business days to the Department. The …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careRichburg-Wirt Fire District – Board Oversight (2025M-73)
… by an elected board of fire commissioners (board) that is responsible for providing adequate oversight to ensure … offered a similar UTV for approximately $8,000 less than what the Board paid. Because the Board did not provide … agreed with our recommendations and their response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , … , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it a priority … spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that medications and potentially … Health Centers (Centers). “The state Department of Health oversees the administration of essential health … Thomas P DiNapoli today announced that an audit of the New York State Department of Health DOH found that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersState Agencies Bulletin No. 1664
… by Payroll Bulletin 1664.1 Purpose To inform agencies of updated procedures for processing union dues deductions in … Courts, SUNY and CUNY) Background A recent internal review of the procedures for initiating and terminating payroll … requests for the initiation, cessation or modification of dues deductions must come from a union via electronic file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1664-updated-procedures-initiating-or-terminating-payroll-deductions-unionComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … the company did not file an annual report of foreign fire insurance because there was no board of directors and the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Opinion 2000-1
… of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand … to provide a defense pursuant to section 18 (see, e.g., Hunt , supra ; Matter of Polak v City of Schenectady , 181 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 2000-4
… a termination pay program where: the program is to provide an incentive to certain employees to separate from service, … bargaining, a termination pay program designed to provide an incentive to certain employees to terminate their … more years of service with the district would be offered an opportunity to participate in the program. The employees …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Opinion 90-53
… that bear on the issues discussed in the opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract … assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions … of choice" (see Filmways Communications of Syracuse Inc . v Douglas , 106 AD2d 185, 186, 484 NYS2d 738, 739, affd …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Dansville , Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions … Spencer , Village of Suffern and the City of Yonkers . "In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… M. Cecero, age 64, of Pittsford, New York, admitted today to unlawfully "double-dipping" and receiving state retirement benefits to which she was not entitled. She agreed to pay back those benefits, with interest, as part of a … Diane M Cecero age 64 of Pittsford New York admitted today to unlawfully doubledipping and receiving state retirement …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsOpinion 98-15
… requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum … government programs for the preservation, restoration and maintenance of the historical, architectural, … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15