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Town of Olive – Claims Processing and Information Technology (2012M-223)
… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… for the Village’s largest customers (the correctional facility and other municipalities) were accurate. The water … receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Jericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates … year. The funding level for the retirement contribution reserve appears unreasonable based on current use. Key … adopted debt service plan. Review the District’s reserve fund policy and ensure that the funding levels for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Oakfield-Alabama Central School District – Procurement (2024M-103)
… prerequisites and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain … and insurance coverage purchases totaling $601,511. As a result, there is an increased risk that goods and services … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Miller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for unauthorized or inappropriate purchases. Of the 136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Opinion 99-10
… of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, … 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the history of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a report …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Agencies Bulletin No. 1073
… been made inactive but is still being selected on Update Payroll Options under Distribution Mail Option as the address … that should show on the Check or Advice. Go to Update Payroll Options and select a valid Home Address, Mailing … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 2005-6
Whether a town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and with access using cellular data plans only (20.3%). Brooklyn had the second highest share of households without broadband internet (27.3%). The Bronx and Brooklyn faced the highest average price for monthly … new connections, especially in the South Bronx and Brooklyn during the height of the pandemic. The 2021 to 2023 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Comptroller DiNapoli Releases Audits
… of Corrections and Community Supervision – Controls Over Tablet and Kiosk Usage by Incarcerated Individuals … did not know how many individuals had opted in/out of the tablet program, did not internally monitor the numbers of … DOCCS asserted that it was not responsible for the tablet program, which it described as a relationship between …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-639.1
… (Code 254) from $24.03 to $24.43 for full-time employees and from $15.58 to $15. 88 for hourly employees. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseTravel Advisory No. 16
The Office of the State Comptroller updated the following in Chapter XIII Section 9 of the Guide to Financial Operations
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Additional borrowing could increase pressure on fares and tolls, and while the MTA should look for opportunities for … an amount comparable to a 1 percent increase in fares and tolls. The analysis notes that the MTA’s outstanding debt is … four times the amount in 2003; The MTA raised fares and tolls by 29 percent between 2007 and 2013, more than twice …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… motorcycle parts, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit revealed a … safeguard their tax dollars and spend them appropriately. Far too often we find that without proper oversight in place, … any cash balances in the records and did not perform bank reconciliations. Auditors also found that the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefFreedom of Information Law (FOIL)
… Mail: Records Access Office Communications, 15th floor Office of the State Comptroller 110 State Street … person at OSC’s main office at 110 State Street in Albany, New York, between 9:00 a.m. and 5:00 p.m. on weekdays. Upon …
https://www.osc.ny.gov/help/foilMedicaid Program – Managed Long Term Care Premium Rate Setting
… premium rates. The audit covered the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, New York’s … Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingState Comptroller DiNapoli Releases Municipal Audits
… documented in the meeting minutes. Town of Green Island – Justice Court Operations (Albany County) The justices … Court records were current and accurate and reports to the Justice Court Fund were timely and complete. The justices … status, as either a library officer or independent contractor, is unclear. While this appointment and the duties …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0