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Rondout Valley Central School District – Fixed Assets (2023M-36)
… [read complete report – pdf] Audit Objective Determine whether Rondout … School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseAvon Central School District – Financial Management (2024M-75)
… Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund balance and reserves. The … District Board of Education Board and District officials effectively managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: Local Sales Tax Collections Up 3% in November
… DiNapoli. Overall, local collections totaled $1.86 billion for the month, up $53 million year over year, with New York City accounting for 61.5% of the increase. “Local sales tax growth in … collections continue to drive statewide growth, accounting for a majority of the overall increase. Still, monthly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services. This was 172 … and certain fees were not properly annualized as specified in the agreements. In addition, LCIDA paid a fee for one …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Comptroller DiNapoli's Legislative Program
… contributing to a statewide elected official, a candidate for a statewide elected office, or their authorized political … Payments Interest Eligible – S.8253 (Brisport) - Allows for the payment of interest on unclaimed spousal and child … dollars. Protest Procedures – S.8385 (Comrie) - Requires all state agencies and public authorities to provide bidders …
https://www.osc.ny.gov/legislationTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… to payment. Key Findings Town officials did not procure all goods and services in accordance with Board policy and … did not always properly audit claims before approving them for payment. When a thorough and effective claims audit is … is an increased risk that claims could have been paid for inappropriate purposes. For example: Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… and commuter rail services. TBTA’s total operating revenue for 2016 was approximately $1.9 billion. For most TBTA bridges, drivers can pay tolls either in cash … travelers to open an E-ZPass account without completing an application or waiting in line. TBTA does not limit the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 2004-1
… in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE … of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by an emergency rescue … the underlined phrase in subdivision 4 is intended to apply to "emergency service" and "general ambulance service", …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 90-11
… seq. ) contain statutory provisions pertinent to overtime for municipal officers and employees. Although prior to 1985 … settled that the Fair Labor Standards Act (FLSA) did not apply to state and local governments ( National League of … provide for the payment of overtime compensation to any or all public officers and employees, except elective officers …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 97-26
… of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire … public interest to establish the proposed zone(s), whether all the property, property owners and interested persons … is intended that the provisions of this subdivision shall apply, for example, so as to permit one rate of taxation …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Marketing Service Performance Monitoring
… to promote travel, tourism, and business investment. In support of these programs, ESD awarded a contract in December 2011 to BBDO USA LLC (BBDO) for an amount not to … the Office of the Attorney General to ensure that it was in proper form and included all provisions mandated by law, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28State Comptroller DiNapoli Releases Audits
… Conservation: Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12) A report … Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2020-F-13) … report. Department of Health (DOH): Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… ranged from 32 percent in District 9 (located in the South Bronx) to 4 percent in District 11 (Northeast Bronx). Auditors also found situations where DOE provided …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The … – Compliance with the Reimbursable Cost Manual (2023-S-3) United Cerebral Palsy Association (UCP) of Niagara County dba …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… well above the national average of 13 percent, according to a report released today by State Comptroller Thomas P. … York also ranks third as a harbor for refugees admitted to the United States, behind Texas and California. More than … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… of MWBEs in accordance with Article 15-A of the New York State Executive Law. The Division’s responsibilities … For example, in October 2013, an MWBE was sold to a new owner who renamed the business, but the MWBE’s former … as MWBEs. In 2013, DED implemented a fully integrated online certification process for submitting both first-time …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… State Civil Service Law (Law). MaBSTOA, MTA Bus, and SIR are not subject to the Law. Section 1210 of the Public … Service examinations. The resulting eligibility lists are provided to the NYC Department of Citywide Administrative … MTA consolidated additional functions including Human Resources, Procurement, Division of Diversity and Civil …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… the 2024 proxy season, three portfolio companies agreed to publicly disclose their political spending while proposals … levels of support from outside shareholders. Corporations face legal, reputational, and financial risks when making … important this year with the heightened risks companies face from political spending.” New Requests In 2024, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosure