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Borough of Manhattan Community College – Controls Over Bank Accounts
… Administration at each college to ensure that each bank account complies with University policies and procedures. … the account. Key Findings CUNY Central officials provided us a list of 23 bank accounts that they were aware of at … Fully comply with prescribed procedures for opening new bank accounts and the monitoring of existing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… the Citizens Hose Company in Shortsville, pleaded guilty to felony theft of nearly $75,000 over a four-year period. … Company,” Cirencione said. “I am pleased Ms. Havens has taken responsibility for her actions and made a significant … she had access to the company’s bank account and credit card. Investigators found she issued unauthorized checks and …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… Objective To determine whether the Department of Taxation and Finance … has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor … To determine whether the Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-taxMaintenance, Inspection, and Testing of the Event Recorder System
… Background The Metropolitan Transportation Authority (MTA) is a State public authority created under Article 5, Title 11 … its infrastructure and trains. A key feature on the train is the ERS – a device that simultaneously monitors and … Regulations (CFR), periodic maintenance for the railroad is considered effective if 90 percent of the recorders on …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… report – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… are conducted to learn the location, use and operation of the emergency doors, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These drills provide staff … or persons in parental relations (together “parents”) of drills as required in 2024-25. Without adequate emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the … within the required time frames and officials could not support that they met all drill requirements. Officials also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85DiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… tax collections were widespread, leaving counties, cities and some other local governments short by about $327 million … the state. “The coronavirus has hurt household finances, and the April sales tax figures show how deep it is cutting … Monthly Local Sales Tax Collections by Region Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… followed by the State Police at 44.2%. Pay per overtime hour averaged $61.41. This rate is almost one-third higher … the highest average hourly rate, at $85.23 per overtime hour. OMH paid the next highest, at $71.30, followed by … $67.98. The latter two agencies’ overtime pay per overtime hour went up over 61% and 51% respectively in 2022 compared …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Baldwin Union Free School District , Catskill Central School … their money is being spent appropriately and effectively." Baldwin Union Free School District – Non-Instructional …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… checks of the canal system’s critical structures, it had not performed biannual inspections of a significant … complying with certain important program requirements. OMH had also not established methods to assess the extent to … checks of the canal systems critical structures it had not performed biannual inspections of a significant …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program … monitored to ensure loan recipients’ performance goals were achieved. Officials requested follow-up … for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Public Authorities
… into their legislative mandate. Each public authority is governed by a separate board of directors appointed by … without voter approval. The debt service for these bonds is usually supported by revenues of the project, such as … Public Authorities Reporting Information System (PARIS) is the online reporting system that allows public authorities …
https://www.osc.ny.gov/public-authoritiesComptroller DiNapoli Releases School Audits
… District , Sauquoit Valley Central School District , Sharon Springs Central School District and the South Mountain … of approximately $200,000 for the 2015-16 fiscal year. Sharon Springs Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Law Pertaining to SUNY Police Officers
… officer, am I better off staying in the ERS plan? How is other PFRS service (e.g., service with a municipal police … in annual wages used to calculate my FAS would be 10%. Is it different in PFRS? If I transfer from ERS to … option of enrolling in ERS, and must enroll in PFRS — but is enrollment required for part-timers? Are SUNY police not …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases Annual Review of MTA Finances
… annual report on the MTA’s financial plan. “This is a critical moment for the MTA and for riders,” DiNapoli … and transparency and openness with all stakeholders is essential. If it fails, the consequences could be felt for … plan, and raising fares and tolls. Management is counting on the aforementioned program and plan to …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 88-27
… 397 [1976]). Moreover, prior to the 1977 amendment, it was settled that the rights of a disabled firefighter vested at …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2002-4
… out by the town highway superintendent provided such work is reasonably related to and does not interfere with the … usual work of the superintendent and the cost of the work is charged to the town's general fund. You ask whether a town … are owned by a private individual and the channel is regularly used by fishing guide boats and other pleasure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… of Art. VIII, §1 of the New York Constitution. This is in reply to your letter concerning the use of "program … both provide that "program income" received after the loan is made to the developer is deemed "miscellaneous revenue" which must be used for …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2002-17
… the opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … Specification Requirement (award of prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act on behalf of a town in coordinating the work of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17