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Opinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Opinion 2002-10
… public hearing, may accept a gift of a privately-owned, family cemetery that constitutes historical property within … whether a town may accept a gift of a privately-owned, "family cemetery", established during the late eighteenth … a town board may accept a gift of a privately-owned, family cemetery and provide for the upkeep and repair of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Recent audits by New York State Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually … Recent audits by New York State Comptroller Thomas P DiNapoli have revealed a …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… faring better than the city’s private sector as a whole (73%), according to a report released today by State … worldwide. The number of boarded planes dropped more than 73% in 2020 at JFK and LaGuardia on a combined basis. In … but faring better than the citys private sector as a whole 73 according to a report released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eComptroller DiNapoli Releases School Audits
… his office completed audits of the Canandaigua City School District , Fonda-Fultonville Central School District , Monroe 2 – Orleans BOCES and the Newcomb Central School District . “In an era of … his office completed audits of the Canandaigua City School District FondaFultonville Central School District …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… City School District , Fulton City School District , Perry Central School District and the Sachem Central School … have also adequately segregated wire transfer duties. Perry Central School District – Financial Management (Wyoming … Dunkirk City School District Fulton City School District Perry Central School District and the Sachem Central School …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… – Extra-Classroom Activity Funds (Clinton County) Faculty advisers did not ensure that student treasurers issued … some form of documentation of the collections, district officials would be unable to ensure that all money collected …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Fiscal Stress Down Slightly in Villages
… fiscal stress,” four in “moderate fiscal stress,” and 11 as “susceptible to fiscal stress.” Last year, a total … that the number of villages in fiscal stress has decreased and remains low across much of the state,” said DiNapoli. … however, must remain vigilant when it comes to both short- and long-term budgeting. By putting together sensible …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesHenderson Fire District – Financial Activities (2025M-67)
… 1, 2023 – February 27, 2025 We extended the audit period to review the District’s 2019 through 2024 Annual Financial … as of August 20, 2025. Understanding the Audit Area To help ensure the District’s financial resources are … should ensure accurate accounting records are maintained to capture all transactions and monitor financial activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Steuben County – Court and Trust Funds (2024-C&T-4)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … remained in the Commissioner’s custody that should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2-response.pdfImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfComptroller DiNapoli Releases Municipal Audits
… City of Geneva , Town of Malone , Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 53
… Purpose The purpose of this bulletin is to provide agencies with the new procedure for calculating promotions for CSEA employees who have earned … CSEA employees. Employees promoted or otherwise advanced to a higher salary grade on April 1, 2020 and after will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityDiNapoli: Better Oversight Needed for Youth Jobs Programs
… today announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the program, including the Departments of Labor and Tax and … announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the program …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsCompliance With School Safety Planning Requirements
… of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against Violence in … DOE could improve its compliance with the school safety planning requirements outlined in the Law and State and City … having up-to-date plans is critical for school safety planning and emergency response. School Safety Committees …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsDiNapoli: State Contractor Failed to Pay Prevailing Wages
… A state Office of Mental Health (OMH) contractor hired to provide janitorial services failed to pay its workers prevailing wage rates and tried to hide … A state Office of Mental Health OMH contractor hired to provide janitorial services failed to pay its workers …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesDiNapoli Releases State Cash Report
… DiNapoli said. “New York has also collected more than $1.5 billion in settlement dollars that are not yet … tax refunds. Combined tax receipts for April and May were $1.3 billion higher than the same period last year, an … totaled $2.4 billion through May 31, an increase of 1.7 percent from the previous year and $33.1 million lower …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… Recovery: Youth Labor Force Struggling Related Reports Restaurant Sector Dashboard Retail Sector Dashboard Tourism …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemployment