Search
Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Auditors found that the county overpaid $18,724 to employees for time not worked, or for leave time taken and not charged to leave accruals. This occurred because none of the …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Attorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… Porcari for abusing his position as a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of $365,000 to pay the personal legal expenses of the former Mount Vernon … said State Comptroller Thomas P. DiNapoli. "He also failed to protect the interests of the citizens of Mount Vernon, and …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonNewburgh Enlarged City School District – Financial Management (2025M-32)
… may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … in cash flow. School districts may also establish reserves to restrict a reasonable portion of fund balance for a … officials also made it appear they needed more funding to meet operational needs than was needed by appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Comptroller DiNapoli Releases Audits
… (2020-F-18) An audit, covering the period April 1, 2014 to May 13, 2019, found OGS generally had developed targets and plans to contribute toward EO 88 and complied with the guidelines. … auditors found OGS had relied on one capital project to provide the majority of its energy savings. OGS also …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsLong Island Experienced Gains in Farms and Farmland
… true on Long Island. It was the only region in the state to see the numbers climb for both farms and farmland acres in … United States Department of Agriculture Census. Access to fresh, healthy food adds to the quality of life in the state, but this local food …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and … usage of the contract. It is incumbent upon State agencies to determine which type of multi-agency contract is being awarded prior to initiating the procurement process. In addition, State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsDiNapoli Releases City of Troy Budget Review
… budget, while generally reasonable, needs improvement to make it a better tool for prudently managing the city’s … of weakening financial position and must be monitored to ensure the declining trends are reversed. In addition, the … budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewContract Advisory No. 27
… Specific Contracts Guidance : Agencies are encouraged to add language to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsComptroller DiNapoli Releases State Audits
… and Community Supervision. Corcraft's mission is to employ offenders in real work situations to produce quality goods and services at competitive prices. … practices allow one person, the purchasing supervisor, to control almost all of the process for the procurement of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… is approved by the State Education Department to provide preschool special education itinerant teacher services to children with disabilities who are between the ages of … – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up) (2023-F-3) Many of …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Syosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is to remind agencies that they may not reference an expired …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractComptroller DiNapoli Releases State Audits
… complied with CUNY policy, improvements were needed to protect taxpayer dollars and the integrity of CUNY's … at the individual agencies. For additional progress to occur, OGS needs to perform a comprehensive analysis of agency needs and take …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… districts) IMPROVEMENT DISTRICTS -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION … and reestablishment as water district); (authority to impose benefit assessments or user fees) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) District officials have taken appropriate action to manage the district’s financial condition. Officials … 2012-13. District expenditures, specifically those related to employee benefits, increased by more than $1.2 million …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1985
… Purpose The purpose of this bulletin is to inform agencies of processing requirements for employees … claiming exempt in 2022 are affected. Background According to IRS Publication 505 (Tax Withholding and Estimated Tax) … from Federal withholding for tax year 2021 and intend to claim exemption in 2022 must file a new Form W-4 by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Audit Area The Board must provide oversight to help ensure financial operations are properly managed. … segregate duties or implement compensating controls to safeguard funds, and review records and reports to detect discrepancies. The Company is governed by its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Montrose Fire District – Claims Auditing (2025M-53)
… A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among … Purchases made using credit cards are also subject to claims audit and approval. The District’s 2024 budgeted … were paid on certain purchases and have taken measures to ensure sales taxes are not paid going forward. 42 out of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… investment policy that can provide officials with a tool to manage finances more effectively and help ensure that … can help officials optimize how funds are managed, leading to better financial health and potentially more resources for … an average of approximately $530,000 in available funds to invest each month. The elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69