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Comptroller DiNapoli Releases State Audits
… language limiting the reimbursement of special items. Port Authority of New York and New Jersey: Vehicle and Heavy … An initial report issued in December 2010 found that the Port Authority generally did not follow required procedures … of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsOversight and Monitoring of the Universal Pre-Kindergarten Program
… by the DOE’s Division of Early Childhood Education (DECE), which also conducts fiscal audits of the program, as …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Lewis – Records and Reports (2025M-17)
… three operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted … of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… and possible federal budget and tax changes, according to a report on the state's Enacted Budget Financial Plan issued … The state faces substantial reductions in federal aid for health care and other programs if proposed changes in … dollars in the state budget. The Enacted Budget creates a process to address potential reductions in federal aid. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… in SFY 2019-20; and The budget proposes a congestion tolling program in New York City to generate revenue for the … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed … York State Comptroller Thomas P. DiNapoli. "The actions of certain Tonawanda housing authority employees are … to this community." The authority, located in the city of Tonawanda in Erie County, manages a 257-unit apartment …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately … departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent … To determine whether the Department of Health adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Comptroller DiNapoli Releases Audits
… station. According to state regulations, employees are not in travel status when their work locations are within 35 miles of their official station. Therefore, the …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsCity of Mechanicville – Procurement (2025M-60)
… manner is to seek competition, which is often required by State law or by locally adopted policy. One of the goals of … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60SUNY Bulletin No. SU-140
… has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) for their members. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… Purpose of Audit The purpose of our audit was to determine if adequate internal controls … 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population … City of Johnstown Internal Controls Over Payroll 2015M75 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Albany Public Library – Leave Accruals (2015M-293)
… January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library … Albany Public Library Leave Accruals 2015M293 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Annual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditLackawanna City School District - Tuition (2019M-59)
… tuition payments were accurate and supported. Key Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting … students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Opinion 90-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the propriety of a proposed resolution to standardize on a particular make and size of loader tires …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 96 - 11
… BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … necessity of a petition, may submit a resolution for the sale of real property to voter approval. This is in reply to … have any intended use for the property and is considering sale of the property. You ask whether the town board, on its …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report released today by State … NFPs today as when the Prompt Contracting Law was enacted in 1991. Over that time, the majority of contracts have been …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsSelected Aspects of the Paratransit Call Center Operations
… Purpose To determine whether the contractor operating the MTA-New York City Transit’s … a contract with GCS, a staffing/call center operations contractor (or contractor) to operate the Paratransit Call Center (Call … To determine whether the contractor operating the MTANew York City Transits …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… identified several personnel actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed some … board and district officials did not comply with district policy or provide justification for why it bypassed policies …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-district