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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … prior report. However, additional actions are warranted. State Education Department (SED): Brookville Center for … and other insufficiently documented expenses. State Education Department: Building Blocks Developmental …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain complete, … did not appear to be fiscally stressed. 3 For example, as of December 31, 2024: The general fund had a total unrestricted adjusted cash balance of $1,852,145. This amount represented 184 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Opinion 92-32
… GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase an historically … property is acquired for town purposes, the authority to sell real property is ordinarily contingent on a … Law, §119-dd[3]). Further, a town is authorized to sell historic buildings or structures pursuant to section …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Oversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) … against future claims for any unknown defects in the title to the property at the time of sale. The cost of title … noted by DFS officials in a January 2018 written statement to the Assembly Standing Committee on Insurance. For 2016, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Comptroller DiNapoli Releases Audits
… oversight cost charges, leaving the commission unprepared to address disputes that may arise. Office of General … Under the Public Authorities Law, the MTA is required to issue an annual report on its mission statement, … One of the goals the MTA cites in its annual report is to provide on-time and reliable service to customers. …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsVI.I Overview – VI. Budgets
… its own project budget that will ensure that expenditures do not exceed the available Federal funds. The Project Parent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… but is troubled by high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a report issued today by State Comptroller Thomas P. … finances.” “As the seat of state government and home to world class hospitals and institutions of higher learning, …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsVendRep System Contract Search
… by Vendor Name using the following options: “Contains,” “Does Not Contain,” “Is,” "Is Not," "Starts With" and “Ends … Department Name using the following options: “Contains,” “Does Not Contain,” “Is,” "Is Not," "Starts With" and “Ends …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchOpinion 96-19
… 5-G, to perform the function ( id .). In the instant case, both towns and fire districts are authorized to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 98-13
… -- Town Building (use of to display historical material) -- Public Museum (establishment of by town) -- … of for visiting town building containing historical material) TOWNS -- Powers and Duties (establishment of public … museum); (use of town building to display historical material); (contract with museum registered by regents) ARTS …
https://www.osc.ny.gov/legal-opinions/opinion-98-13X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… monies, receivers of settlements or awards) No Non-NYS Govt Entity Governmental Entity not located in New York … eligible for payment within, or prompt payment interest after, 15 days as established in State Finance Law Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOversight of Direct Placement of Children
… direct care of relatives or a suitable person via Family Court Act (FCA) Section 1017 are placed in a safe … relative or suitable person under the jurisdiction of the court. In direct placement cases, the court will likely order … custody follow a statutory schedule for permanency hearing and that our findings were not backed by specific …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenState Comptroller DiNapoli Releases Municipal & School Audits
… $29,918 of state aid owed to them. Hyde Park Fire and Water District – Procurement (Dutchess County) The board did … 12 of the 333 water outlets identified at select areas were not sampled or properly exempted by district … because district officials did not have a sampling plan to identify all water outlets for sampling or exemption. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1025
… mail program, OSC will use software, approved by the United States Postal Service (USPS), that allows for swift handling … format. OSC will work with the agency to set a tentative start date. OSC will notify the agency of the dollar amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… section is to provide guidance to agencies about important dates involved in the payment process as well as the payment … determining the later of invoice or merchandise received dates. However, there may be instances where the agency must … section is to provide guidance to agencies about important dates involved in the payment process as well as the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewSUNY Bulletin No. SU-177
… the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected … the HIRE Act employer tax credit and of the Office of the State Comptrollers OSC approach to update affected employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… and 12/31/10. (Please refer to Payroll Bulletin Number CU-414 for additional information). The HIRE Act expires on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s … located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Liberty Central School District – Budget Review (B4-14-6)
… funds. The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378