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DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… in public health threats, property damage or inconvenience for residents and businesses. New York needs to significantly … going to suffer the consequences. Unfortunately, paying for these solutions presents a considerable challenge." … spend more on water delivery systems. The Executive Budget for State Fiscal Year 2017-18 proposes a $2 billion capital …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… these individuals depend on a variety of public benefits for income or to pay for health care, food or housing costs. To qualify for these benefits, such as Supplemental Security Income and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … equipment, machinery and apparatus (see 1997 Opns St Comp No. 97-10, p 18). There are a number of procedural … by a fire district (see, e.g., 1986 Opns St Comp No. 86-67, p 105; compare Local Finance Law, §§35.00, 36.00, …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Awarding and Oversight of Statewide Interoperable Communications Grants
… awards to ensure grant funds were allocated and spent for intended purposes. This audit covered the period from … and Emergency Communications (Office) is responsible for administering the Statewide Interoperable Communications … grants in five rounds of funding totaling $292 million. For Rounds 1 through 4, which were distributed between 2011 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsIX.6.D HHS Payment Management System – IX. Federal Grants
… is fully automated to receive payment requests, edit them for accuracy and content, transmit the payment to either the Federal Reserve Bank or the U.S. Treasury for deposit into the State’s bank account, and record the … State’s Tax Identification Number (TIN) with the System for Award Management (SAM). For most accounts, OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order and/or … field to describe the goods and services being paid for and being as descriptive as possible. using the Quantity, … needs to audit the voucher and may eliminate the need for Business Units to provide additional documentation to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsState Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An initial audit issued in … Medicaid claims that were submitted by the six affiliated dentists. The affiliated dentists created false entries in medical records to support …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsGermantown Fire District – Board Oversight (2014M-166)
… examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. … expenditures were $273,071 and budgeted appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Orange County – Motor Vehicle Oversight (2015M-314)
… was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. … Legislature. The Department of Public Works is responsible for purchasing, monitoring and maintaining County vehicles. … The Department of General Services is responsible for auctioning County-owned vehicles. The 2015 total budget …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Riverhead Central School District – Vendor Master File (2017M-139)
… purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … 5,500 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $130.7 … have not established written policies or procedures for maintaining the vendor master file. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… limited period of time, and you enter employment after the expiration date, you would not be eligible for them. Note: …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… Findings Village officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts that are not for Village purposes. Village officials did not seek competition for 15 professional service providers paid almost $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409COLA – Child Center of New York
… was properly spent in accordance with the COLA Guidance for Submitting Claims that DOH issued for fiscal years 2013-14. Background Each fiscal year, DOH makes COLA payments to not-for-profit contractors with an eligible contract. DOH’s …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkJamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Service Retirement Benefits – Special 20- and 25-Year Plans
… What is the pension benefit calculation for Section 383-e? … of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit … a 25-year plan, for Tier 2 and 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsScarsdale Union Free School District – Overtime (2022M-105)
… at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105