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Oversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five … access to the Program. The audit also found that NYEIS did not have the functionality or accuracy municipalities need to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file payroll reports … in 2022 and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Gowanda Central School … District – Financial Management (Erie County) The board and district officials did not properly manage fund balance and reserve accounts. The board and district officials’ …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees reviewed, 14 separation payments totaling … employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation payments were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 … (Delaware County) The board and district officials failed to properly manage fund balance and reserves. The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… State Aid (Clinton County) District officials did not accurately apply for all applicable transportation aid. … approved. Had officials established procedures to ensure transportation aid applications were accurately filed, the district’s aid may not have been delayed. Northeastern Clinton Central School …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Monitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our … contracts. However, contracts may be managed by either D&C staff or a combination of D&C and construction management consultant staff, or may be contracted out completely to a construction …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followFinancial Reporting and Asset Allocation
… The Fiduciary and Conflict of Interest Review is required to be conducted every three years by Section 136-2.5(g)(5) of …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationOversight of the Nourish New York Program (Follow-Up)
… the COVID-19 pandemic (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network and markets for New York farm products while also providing greater access to local, …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 … below pre-pandemic staffing levels,” DiNapoli said. “New York needs to continue to attract and retain a range of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Opinion 90-10
… and the options available for alleviating the danger. We do not believe, however, that such a resolution can empower … Further, since Highway Law, §§140(1), (2) and 153 do not condition the superintendent's actions on approval of …
https://www.osc.ny.gov/legal-opinions/opinion-90-10XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Custody – Debt Service Fund 72900 Sole Custody – Tobacco Settlement Financing Corp 72100* Elimination Account – Debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Comptroller DiNapoli Releases Audits
… the Commercial Plan for members and their dependents who do not qualify for Medicare. Claims paid under the Medicare … services; improve its monitoring of providers’ Plans; and do more to ensure that providers have access to and use …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract & Payment Actions for June 2014
… contract with El Sol Contracting & Construction Group to construct the new Carlls Straight Path Bridge in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… for the $148,000 she stole.” “When individuals steal from New York’s pension system, it hurts hardworking … Kanas concealed her father’s passing in March 2010 from the New York State and Local Employees Retirement … benefits intended for her father, Jacob Yudenfreund, from March 2010 through January 2015. In total, Kanas stole …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionDiNapoli Announces State Contract & Payment Actions for December
… and detailed his office’s performance for the last three calendar years. The Comptroller’s report , “State Contracts …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… to accumulate excessive fund balance as well as reserve funds that surpassed board-approved amounts and have gone … board resolutions allowing them to establish five reserve funds totaling $36 million. Nor could they provide a clear … than it actually is. As a result, the district withheld funds from being used. As part of the audit, DiNapoli made a …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtOpinion 93-21
… Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 92-44
… MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of the police department, is not required, pursuant to General Municipal Law, §207-m, … Municipal Law, §207-m, the chief of police of a city, who is the permanent full-time head of the police department, …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Protection of Child Performers
… of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll company …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers