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Comptroller DiNapoli Releases State Audits
… supervisor, to control almost all of the process for the procurement of textiles. The inadequate separation of … controls increases the risk of favoritism in the award process. Auditors found Corcraft officials awarded … Education Department, one student who did not meet the citizenship requirement, and one student for whom auditors …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… of Homeland Security and Emergency Services – Cyber Incident Response Team (Follow-Up) (2023-F-8) In 2017, the Cyber Incident Response Team (CIRT) was created within the Division … CIRT developed lines of service to guide its work – cyber incident response services, technical cyber services, and …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases State Audits
… City University of New York (CUNY): Administration of … Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up) (2015-F-25) An initial … guilty to Grand Larceny in the Second Degree in Nassau County District Court. In a follow-up, auditors determined …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem basis …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… completed audits of the Brewster Central School District , General Brown Central School District , Onondaga Central … estimates and reserve balance levels are reasonable. General Brown Central School District – Financial Condition … performed all non-payroll disbursement processes for the general fund with little oversight or any other compensating …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1985
… All other fields should be ‘0’ or blank (see screen shot below). Save page. Navigate to the State and Local Tax … other subsequent fields should be ‘0’ or blank (see screen shot below). Save page. If the employee has also not … other subsequent fields should be set to ‘0’ (see screen shot below). These selections should also be made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… completed audits of the Bradford Central School District , Corning City School District , East Moriches Union Free … year or a total of $350,000 over the last three years. Corning City School District – Procurement (Chemung County) … completed audits of the Bradford Central School District Corning City School District East Moriches Union Free School …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Montrose Fire District – Claims Auditing (2025M-53)
… (District) Board of Commissioners (Board) properly audit claims? Audit Period January 1, 2023 – August 31, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims from being paid. A fire district board must audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… totaled $299,640 and revenues and redeposited startup cash 1 totaled $372,140. Audit Summary The Board did … supporting documentation for all revenues and redeposited startup cash totaling $372,140 that was received and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… [read complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials … were legal, safe and liquid. However, officials did not develop and manage a comprehensive investment program. For example, officials did not prepare monthly cash flow forecasts to estimate funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Agencies Bulletin No. 2000
… an extraordinary circumstance that prevents an agency from meeting the established deadline. If an agency determines … delay or has technical issues that prevent the agency from meeting the established deadline of online deductions or … delay or has technical issues that prevent the agency from meeting the established deadline of taxes, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… trend is also evident in government institutions. My recent report on AI governance in New York City found that … ensure that we do so responsibly. Audits, such as the one my office conducted in New York City, can help drive change … minimizes the potential for disparate impacts. I encourage my colleagues in government to join me in ensuring that AI …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationMidway Fire District – Claims Auditing (2025M-143)
Did Midway Fire District District Board of Fire Commissioners Board properly audit claims
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0The North Country Is Among the Top Regions in the State for Agricultural Sales
… in other commodities including being the top producer of maple syrup, hay and other crops (which include grass seed, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryOpinion 88-34
… Opn No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear … and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p 532, this Office concluded that the … as provided by Town Law, §133. Our conclusion in 21 Opns St Comp, 1965, p 532 was based primarily upon the provisions …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 91-51
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from … user fees and benefit assessments to any other county fund in the manner prescribed by General Municipal Law, §9-a. You … are "assessed upon each ... parcel of land at the time and in the manner ..." provided for the levy of county taxes …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Borrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsBorrowing Against Your Contributions – Forest Rangers Plan
… compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered …
https://www.osc.ny.gov/retirement/publications/1864/borrowing-against-your-contributionsBorrowing Against Your Contributions – Police and Fire Plan
… compensation (457) or tax-sheltered annuity (403-b) plan through your current employer that causes your loan to … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributions