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DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, up … of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear to … hiring stalled, and the workforce declined more sharply in 2021 than in the prior decade. The state needs to continue to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Municipal Audits
… have been avoided or reduced. Town of Chesterfield – Town Clerk (Essex County) The clerk did not properly record, deposit, remit or report … for, and money could be lost or misappropriated. The clerk and deputy clerk did not record and issue receipts for …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Report on Nonprofit Industry
… State Comptroller Thomas P. DiNapoli released a report that showed nonprofit organizations in 2022 provided … sector establishments. Regional Impact DiNapoli’s report found that in 2022, almost 60% of the state’s … the program became law. As noted in DiNapoli’s 2023 annual report on the implementation of the prompt contracting …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli Op Ed in Times Union
… the very New Yorkers they are meant to help could be put in harm’s way. That is why my office has called on New York’s leaders to enact robust … technologies are used safely, fairly and responsibly. In a recent audit that examined the state’s use of AI, my …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… that the Empire State is committed to rooting out bad actors while ensuring the viability and sustainability of …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… to improve their disclosure and ensure the companies are living up to their agreements. They include: Molson Coors …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli: Audit Recommends Better Protections for Child Performers
… to set aside some of the children’s earnings in a trust. "New York needs to do more to protect child actors, … work permits, observing working conditions and enforcing trust accounts. DOL issues one-year permits to performers … 15 percent of a child’s earnings to be placed in a trust. In 2004, after laws were adopted to better protect …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 93-24
… Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities (construction of outdoor competitive sports facility by fire district) TOWN …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Comptroller DiNapoli Releases Municipal Audits
… oversight to ensure financial activity is properly recorded and district money is safeguarded. The district, … that timesheets did not have employees' signatures or show actual hours worked. Payroll records for the Department … account for attraction tickets purchased in bulk and sold at a discount to cardholders. The library's account clerk …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 98-14
… in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede town budget procedures) -- Pre-emption (town … the following two categories: (1) the amounts proposed to be appropriated and to be raised by real property taxes for townwide purposes; …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have … identified more than $6.7 million in public funds that special education providers misspent or misused, including … referred to law enforcement for further investigation. “Special education providers play a crucial role in our …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led … today by State Comptroller Thomas P. DiNapoli. The North Shore is located just north of the Staten Island Expressway and serves as an … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… ensured financial activities were properly recorded and reported and funds were safeguarded. Key Findings Department officials … did not ensure financial activities were properly recorded and reported and funds were safeguarded, which hindered their …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mTown of Dix – Supervisor’s Control of Cash (2022M-57)
… ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We found: The former Supervisor did not … The Town Board (Board) did not adopt written policies and procedures for cash receipts and disbursements and online …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Village of Bainbridge – Financial Operations (2014M-227)
… our audit was to review the Village’s accounting records and reports and to examine the internal controls over the water and sewer receipt process for the period June 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben County. It enrolls approximately 235 students and is governed by a five-member elected Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Fishers Fire District – Financial Condition (2021M-128)
… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Educational Services (BOCES) Board of Education (Board) and officials properly paid part-time temporary employees (PTEs). Key Findings The Board and officials did not properly approve or monitor agreements … the Board cannot be assured that PTEs are being employed and compensated as the Board intended. The Board and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… accurately recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did … accurately recorded, had adequate supporting documentation and were for Association purposes. As a result, the … itemized invoice or receipt (or other such documentation) and a documented, specific Association purpose. Five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Findings The Board did not ensure that cash disbursements and receipts were properly accounted for and that assets were safeguarded and used for proper purposes because it did not include key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m