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Town of Spencer – Procurement (2025M-100)
… Town of Spencer (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – … the Audit Area A town board and town officials should seek competition for purchases to help ensure the town is … Summary The Board and Town officials did not always seek competition for purchases, and one Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … employees’ leave was not properly approved and documented on the time records or the central leave record. Lewiston … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… P. DiNapoli announced today the following audits have been issued. Office of Addiction Services and Supports (OASAS): … of Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in … of State Armories (Follow-Up) (2021-F-22) An audit issued in September 2020 found that the division had …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… and management services. The system that United uses can miss providers who routinely improperly bill the majority …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… no room for a recession or substantial slowdown in Wall Street profitability. Recent geopolitical events serve as a … as inputs to the economy and factors driving Wall Street revenues are subject to continued volatility. The … including $980 million held in the Rainy-Day Fund in FY 2026, and $229 million from the Retiree Health Benefits Trust …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsOpinion 88-27
… department) GENERAL MUNICIPAL LAW, §207-a: A village which has terminated its paid fire department is still obligated to … agreement to the contrary. You ask if a village which has terminated its paid fire department is still obligated to … or wages until the disability arising from such injuries has ceased. It further provides that the municipality or fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-27State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. South Hornell … vendor’s compliance with the consulting agreement. Arkport Hose Company No. 1, Inc. – Treasurer (Steuben County) The …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 88-13
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-13EDSS - Release Notes
… Records. You can now enter the exact dollar amount (ex: 150,419.36) Re-labeled the fields on the Review page of …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesRiverhead Charter School – Debit Cards (2017M-254)
… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase … and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board intends to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Lead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate … executive agency responsible for managing New York’s military forces, including the New York National Guard. The … the public. Three are allowing public access through a non-military use agreement and one is a military museum in a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesComptroller DiNapoli Releases School Audits
… Services , Patchogue-Medford Union Free School District and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Vendor Responsibility Documentation
… with no adverse information Other states and other countries P-card transaction Purchase order against statewide contract Preferred source Price list change Public authority/Public benefit corporation …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… as long as such guidance is consistent with legal requirements. In order to keep the claims auditing … specific to responsibilities of the position. In the case of an appointed claims auditing official, to maintain …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorTuition Assistance Program – LIM College
… To determine whether LIM College officials complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … To determine whether LIM College officials complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeAdministration of Self-Insured Workers’ Compensation Plans
… Objective To determine whether the Metropolitan Transportation Authority’s (MTA) … their workers’ compensation plans to ensure they meet the self-insurers’ regulatory obligations, including those … to employee claimants. We reviewed actions taken by the following three constituent agencies: New York City …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. … Cooperative Educational Services – Procurement (2021M-193) The purchasing agent did not ensure that goods and services were procured in accordance with the purchasing policy and procedures. Auditors reviewed 22 …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1287
… of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York State. Affected Employees … by New York State (NYS) to be taxable as imputed income for NYS tax purposes, regardless of whether the taxpayer was …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-income