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Food Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… manner. Officials did not update the procurement policy or ensure that employees followed state law when … audit period by sharing personal identification numbers or vehicle fobs to fuel buses. Officials also did not develop … fuel usage reports to monitor user access and vehicle fuel use for reasonableness. Brockport Central School District – …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-22
… NE2d 39 [1988]; Lopes v Rostad , 45 NY2d 617, 412 NYS2d 127, 384 NE2d 673 [1978]). Thus, a municipality has a legal …
https://www.osc.ny.gov/legal-opinions/opinion-89-22State Comptroller DiNapoli Releases Municipal & School Audits
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … did not ensure that credit card charges were reconciled in a timely manner and audited. Auditors reviewed 680 credit … were not provided to finance town and county operations in a timely manner. The tax collector did not remit taxes to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1962
… Purpose The purpose of this bulletin is to provide agency … and the Civil Service Employees Association (CSEA) and the Governor’s Office of Employee Relations (GOER) memorandum dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases Municipal Audits
… and equipment for personal business. Auditors observed the senior mechanic fixing six privately-owned vehicles during … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The board also … respectively. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… or ensure the monthly fuel claims were audited, and, as a result, the district was unaware its fuel card vendor began … County) District officials developed a process to account for leave accruals and a system over payments for unused … with the procurement policy and seek competition for the purchase of goods and services not subject to competitive …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… receipt and did not follow procurement guidelines. In addition, six claims totaling $637 did not have … by $256,302 and contributed to the declining fund balance in the village’s general fund. The board did not prepare a … over the department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) … statutory limit by approximately $626,000. Lackawanna City School District – Tuition (Erie County) Auditors found that …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… to official misconduct following their March arrests for using fire district resources to support the former chief … guilty in Hurley Town Court, were initially charged for abusing their authority and costing the district over … plants along and used a fire district vehicle to travel for the business. VanValkenburgh, who also worked for …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… delivery method, for capital projects 2 located in New York State related to physical infrastructure … by a procurement record that documents the approach taken in the procurement process and describes why one of the … OSC’s support before significant effort is expended in pursuing an alternative delivery method, authorized state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actComptroller DiNapoli Releases Special Education Audits
… should have disclosed. State Education Department: Story Place Preschool Inc., Compliance with the Reimbursable … For the year ended June 30, 2014, auditors determined Story Place reported $5,150 in personal service costs that did not comply with …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled … of the increased hourly rate went undetected, resulting in a total overpayment of $8,690. The District’s inconsistent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to … Press Release DA Hoovler Announces Felony Guilty Pleas In Orange County Industrial Development Agency Case Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaOpinion 88-12
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … 119-o lists several subjects which may be addressed in a cooperation agreement. For example, the cooperation … equitable basis (General Municipal Law, §119-o[2][a]). In addition, the agreement may provide for the manner of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Sherburne – Budgeting (2025M-3)
… should be based on historical data or known trends, in which recurring revenues finance recurring expenditures. … underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Automated Phone Service
… days a week. Toll-free: 866-805-0990 To access the self-service menus, you will be asked to enter the last four … pension and payment option amounts, request to purchase service credit, apply for retirement and more. Sign in to … below. 1 – For questions regarding our Retirement Online service For password resets For assistance with registering …
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