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DiNapoli: Fiscal Stress Remains Low Among Villages
… fiscal year ending 2017, the city of Long Beach (Nassau Co.) and the village of Island Park (Nassau) were designated …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. … financial transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… energy projects have been taking more than three years to receive siting permits due to application delays, according to an audit released today by New York State Comptroller … energy projects have been taking more than three years to receive siting permits due to application delays according …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Audits
… does not maintain adequate oversight of domestic violence (DV) residences. OCFS officials placed constraints on the … that material information concerning OCFS’ oversight of DV programs was withheld from auditors. Office of General …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 89-10
… Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of public library to provide for cash advances) GENERAL MUNICIPAL LAW, §77-b(6): A public … section 77-b of the General Municipal Law, may provide for cash advances for its officers and employees duly authorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Operational Advisory No. 22
… define specific components of the contract (lines), such as deliverable or period of time, and link separate chart of accounts values to each line. Each line can be “opened” as needed to allow P2P activity for that line. … for that contract, now enabling purchase orders to be used as true ordering documents and not just an encumbrance …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryOpinion 2000-20
… (see Opn No. 81-166, supra). With respect to the payment of membership dues in a firefighters museum, we note …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… citizens must receive the highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different methods and … select the refuse hauler of their choice. If the service is to be provided only to properties within refuse collection …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Oversight of Critical Foster Care Program Requirements
… March 22, 2017. Background OCFS regulates and supervises child welfare services, including foster care and adoption, … welfare services, including voluntary agencies (VAs) and local Departments of Social Services (counties). These … visits and no record that background checks for criminal history and/or child abuse history were done for foster home …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines … some other states. It had to hire temporary employees to do the surveys because it was understaffed. When DOH did get … to support health and safety inspections at nursing homes. I am urging our congressional representatives to support this …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceOpinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Comptroller DiNapoli Releases November Cash Report
… Total receipts through the first eight months of the fiscal year totaled $95.7 … today by New York State Comptroller Thomas P. DiNapoli. All Funds spending of $90.9 billion over the period was … percent higher than for the same period a year earlier. All Funds receipts totaled $95.7 billion through Nov. 30, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportSelected Management and Operations Practices (Follow-Up)
… of the nine recommendations included in our initial audit report, Selected Management and Operations Practices ( … addressing the problems we identified in the initial audit report. Of the initial report’s nine audit recommendations, two were implemented, … of the nine recommendations included in our initial audit report Selected Management and Operations Practices 2020S38 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followXII.8 Overview – XII. Expenditures
… to (a) pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A voucher that is paid … to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will … SFS to a pay vendors that provided goods or services to New York State or b refund New York State vendors or citizens …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewUrban Choice Charter School – Information Technology (2013M-53)
… The purpose of our audit was to examine the controls over information technology (IT) for the period July 1, 2010, to … Urban Choice Charter School Information Technology 2013M53 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Village of Delhi – Audit Follow-Up (2019M-204-F)
… report released in January 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and … approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fCity of Elmira – Audit Follow-Up (2017M-90-F)
… in August 2017. Background The City of Elmira (City) is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
Montezuma Volunteer Fire Department Financial Operations 2018M23
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash … book balance. Ensure the review of bank reconciliations is performed by an individual who is independent of recording cash and journal entry …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank