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State Comptroller DiNapoli Releases School District Audits
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 … aware of the unreturned funds until auditors notified them in January 2022. BOCES lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits has been issued. Town … the supervisor or New York State Agriculture and Markets. In addition, the board did not conduct or cause an annual … 2019 general ledger had several accounts misclassified. In addition the annual financial reports and tax cap forms …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48,000 in WCHA … S. Mills, the HUD Inspector General, and the State Police for partnering with my office to hold them accountable for their crimes.” “The defendants took advantage of their …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Implementation of Train Service to Grand Central Madison
… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed … and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, Rockland, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… schools to remain vigilant against threats to student and teacher safety,” DiNapoli said. “New York schools are …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… given required safety training. DOB had issued summonses for unsafe conditions that appeared to mirror what auditors … that it can issue based on the severity of the hazard. For example, the most serious — Class 1 Office of … Administrative Trials and Hearings (OATH) Summonses — are for violations that present an immediate hazard to life, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… Most of the state’s overtime in 2021 came from the Office for People with Developmental Disabilities (OPWDD), the … Health (Mental Health). The three agencies accounted for 66% of the overtime hours and 62% of the overtime … DiNapoli’s office, the average number of employees working for the state, not including SUNY and CUNY, declined 9.1%. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Municipal Audits
… written policies and procedures for these duties. As a result, auditors determined that district officials made … record, deposit, remit or report collections. As a result, officials do not have assurance that all collections … in water rents if revenues are not realized. The 2025-26 tentative budget includes appropriations for personnel …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsCarmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45More About This Retirement Plan – Career Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and Local Retirement System, …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of the State of New York, administers this plan. Our main office is in Albany, New York. This publication is a …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planVillage of Palmyra - Justice Court Operations (2019M-202)
… the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, … the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Fishers Island Union Free School District – Website Transparency (2023M-28)
… transparent and comprehensive financial information. As a result, the community and other interested parties could not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… corporate political spending has become a well-established best practice. “The New York State Common Retirement Fund and … It has consistently been ranked as one of the best managed and best funded plans in the nation. … During the 2024 proxy …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Releases Report on Nonprofit Industry
… to ensure state agencies process contracts and payments for nonprofits on time, so they can carry out the work on … sectors. Statewide, three industry sectors accounted for 78.9% of nonprofits and 89.3% of nonprofit jobs in 2022. … Since 2017 Although New York ranks among the highest for nonprofit establishments and employment, both numbers …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli Op Ed in Times Union
… The Times Union published an op ed by New York State Comptroller Thomas P. DiNapoli on the … responsibly, ethically and transparently. Times Union Op Ed Commentary: New York Needs Better Oversight of Government … Intelligence Governance … The Times Union published an op ed by New York State Comptroller Thomas P DiNapoli on the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsTown of Cincinnatus – Financial Operations (2016M-238)
… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible