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Comptroller DiNapoli Releases School District Audits
… control manager, resulting in an inadequate segregation of duties. North Bellmore Union Free School District – Procurement of Professional Services (2019M-95) The board did not comply … to procure professional services. In addition, a review of procedures district officials used to select 17 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… report relating to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 totaled $137,792. Key Findings We found errors in … not submitted the required annual financial reports to OSC for the 2011 through 2013 fiscal years. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State … their tolls or to automatically have tolls charged to a checking account at the end of the day. The system has … include (but are not limited to): collecting the license plate number of drivers who purchase OTG tags; limiting the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 2004-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … ambulance service" (see Division of Budget Report on S4705 of 1969). Additionally, in a recent amendment to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 90-11
… -- Compensation (overtime pay and compensatory time off) -- Overtime (compensatory time off - effect of Fair Labor Standards Act) GENERAL MUNICIPAL … section 90 of the General Municipal Law. Compensatory time off in lieu of monetary compensation may only be provided to …
https://www.osc.ny.gov/legal-opinions/opinion-90-11New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… in loans made through the end of February. Below are the key findings for New York and the figures presenting the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021DiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… the nonprofit hired to provide outreach services at Penn Station, Grand Central and elsewhere, according to an audit … Committee (BRC) to provide homeless services at Penn Station, Grand Central, and outlying Long Island Rail Road … services. DiNapoli’s auditors found workers at Penn Station, Grand Central and other MTA rail stations spent, on …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on or before the last day of each … New York State Register to ensure that all bank account and financial institution names are correctly shown. Updates …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsCUNY Bulletin No. CU-607
… Purpose To notify CUNY agencies of the 2018 Pre Tax Transit and Parking rate changes pursuant to IRS Release, … Affected Employees CUNY employees enrolled in the CUNY Transit and Parking Benefit Transportation Spending Account Program who have a CUNY Pre Tax Transit Benefit (code 438) and/or CUNY Pre Tax Parking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain expense categories on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background Gingerbread is a not-for-profit organization that provides center-based (full-day, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also … under the volunteer firefighters’ policy; did not have district financial records audited for 2011 and 2012 as …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsMission Statement and Performance Measures
… whether the Dormitory Authority of the State of New York is achieving its performance measures and properly reporting … measures that it has established to show how well it is accomplishing its mission. These measures are organized … whether the Dormitory Authority of the State of New York is achieving its performance measures and properly reporting …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 (11.9%), according to an analysis by New York State Comptroller Thomas P. DiNapoli. Rates of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… The executive director of special education provider IncludED … for life from providing special education services for the state. "Today’s guilty plea shows that those who rip off … Vance. "Instead of providing these young children with the special education services they needed, the defendant …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesState Agencies Bulletin No. 1810
… The report includes the Department ID, Department Description, Employee Name, EmplID Number, Empl Record and … The agency must then enter a row on the employee’s Job Data page using Action/Reason code DTA/ACV with an … OSC will automatically insert a row on the employee’s Job Data page effective the date of the last paycheck issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1810-automatic-system-termination-employees-inactive-more-one-yearOversight of Runaway and Homeless Youth
… and homeless youth and facilities to ensure they meet State standards and regulations. The audit covered the period … and homeless youth and facilities to ensure they meet State s …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthPost Retirement Reporting
… (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit. Annually report all … submitting your monthly report, which would indicate if a retiree exceeded the earnings limit and provides the … Who Exceed the Earnings Limit Before hiring a public retiree , you should be aware of the laws governing how much …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… New York State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State … community she served,” DiNapoli said. “My thanks to Oneida County District Attorney Carville and the New York State … in holding her accountable.” Carville said, “The Oneida County District Attorney’s Office would like to thank the New …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000