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DiNapoli Releases Report on Nonprofit Industry

… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industry

State Comptroller DiNapoli Releases Audits

… treatment and recovery. Generally, outpatient services are medical procedures that can be performed in the same day, … cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments … implemented. Homes and Community Renewal – Office of Rent Administration – Collection of Fines Related to Tenant …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-audits

Town of Cincinnatus – Financial Operations (2016M-238)

… of our audit was to review the Town’s financial operations for the period January 1, 2015 through April 29, 2016. … an elected five-member Town Board. Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not updated its …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

audit hamlin morton walker fire district

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Town of Greig – Long-Term Planning (2023M-13)

… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Village of Solvay – Financial Management (2023M-49)

… The Board and Village officials did not develop a budget for the electric fund and adequately manage its financial … Board with financial reports. Adopt and monitor budgets for each fund and develop and adopt written multiyear …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Plainville Fire District – Board Oversight (2021M-91)

… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… complete report - pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of … written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that annual and … review of bank statements and reconciliations. Ensure all claims are audited, and have documented approval prior to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

Who Is Responsible? – Travel and Conference Expense Management

… and accountability of travel and conference expenses in accordance with board policies: Management officials (or …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

DiNapoli: Audit Recommends Better Protections for Child Performers

The state Department of Labor is falling short in enforcing New Yorks laws to protect child performers according to an audit released today by New York State Comptroller Thomas P DiNapoli

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performers

Food Insecurity Persists Post-Pandemic

… reported that the number of New York households facing food insecurity at the height of the pandemic declined due to … in ten, or about 800,000, New York households experienced food insecurity at some point from 2019 to 2021. Since then, … federal assistance programs, including emergency food benefits, have lapsed and food insecurity has grown, as …

https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemic

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and … fire protection services within the Town and mutual aid to surrounding areas. Disbursements during 2013 totaled …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… Purpose of Audit The purpose of our audit was to determine whether District controls are …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

West Webster Fire District – Financial Management (2023M-23)

… appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll … for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to … did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Town of Kendall – Justice Court (2013M-130)

… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Opinion 93-24

… ask whether the fire district may permit such facilities to be used by residents of the district, as well as members … the purpose of providing fire protection and responding to certain other types of emergencies (see Town Law, §176[1], … 13, authorizing towns, villages, cities and counties to provide playgrounds and neighborhood recreation centers). …

https://www.osc.ny.gov/legal-opinions/opinion-93-24

IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions

… in the study, design, development, and implementation, of new computer-based information systems (both software and … with promoting goods, business development, and tourism in New York State 55010 Media – Newspaper/Billboards/Transit … State buildings or facilities. 52035 H&C Commodity – Oil #2 / Diesel Oil #2 / Diesel fuel used to heat or cool State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service

State Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … conducted by structural engineers within the last 10 years. City of Sherrill – Payroll and Community Activity …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-audits