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State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… with transparency into whether companies are using corporate funds to influence the political process in a way … said. “Comprehensive political spending disclosure is a corporate accountability priority for our state pension fund. … shareholders of these risks, comprehensive disclosure of corporate political spending has become a well-established …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Op Ed in Times Union
… and use of various technologies. This means having rules, guidelines and practices in place that promote … agencies are left largely alone to adopt AI and create the rules to govern it. Unsurprisingly, this creates serious … are working and verify that vendors are playing by the rules. The new law will help increase transparency and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli Releases Report on Nonprofit Industry
… sector statewide. Nonprofits provided 12.8 million jobs nationwide in 2022, with the greatest number (10.6%) in New … New York paid $96.8 billion in wages in 2022 (11.1% of the nationwide total). Average annual wages paid by nonprofits in … provided, defer hiring or lay off workers, or rely on loans or lines of credit to get by. State Comptroller …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Educational Services (BOCES) Board of Education (Board) and officials properly paid part-time temporary employees (PTEs). Key Findings The Board and officials did not properly approve or monitor agreements … the Board cannot be assured that PTEs are being employed and compensated as the Board intended. The Board and …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashFishers Fire District – Financial Condition (2021M-128)
… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… update policies and procedures to govern travel and credit card use. Ensure that STE officials comply with BCCS … manual regarding payroll including hiring, salary and benefits for new and existing staff. Require interim …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Revenue Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or … and disbursement procedures, for the audit and approval of bills and for fundraising activities. Provide the Treasurer … perform the duties of that position. Audit and approve bills prior to the Treasurer making payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mDiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released today by New … requirements to set aside some of the children’s earnings in a trust. "New York needs to do more to protect child …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Opinion 93-24
… Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, … implied therefrom (Town Law, §176[21]; 1992 Opns St Comp Nos. 92-4, p 9 and 92-41, supra ; see also 1982 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Village of Sinclairville – Water Operations (2014M-362)
… billing and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ … not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the property tax roll. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Hughsonville Fire Company – Financial Activities (2014M-201)
… provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 and $56,237, respectively. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… Comptroller Thomas P. DiNapoli found. DiNapoli said that a persistent lack of funding for public health over the last … auditors have taken issue with the department for setting minimum standards for compliance and setting a low … that arose during the pandemic and delays in setting up infectious disease control procedures at health …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1873
… in Bargaining Unit 06 or Bargaining Unit 46 who meet the eligibility criteria are affected. Background The Governor’s … Administration Pay Period 17L, paychecks dated 12/09/2020. Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46 on the eligibility date (pay period end date of the period including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… , East Islip Public Library , County of Franklin Solid Waste Management Authority , Town of Greece , Johnsonville … incompatible financial duties. County of Franklin Solid Waste Management Authority – Solid Waste and Recycling … Auditors found customers were charged varying rates for disposal of the same type of waste. Town of Greece – …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 98-14
You ask whether the annual budget estimate submitted by a town highway superintendent may set forth only two categories
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population … The North Shore for many the gateway to Staten Island …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthDiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement that cost taxpayers nearly $42 million in … education providers misspent or misused, including cases of possible fraud that have been referred to law enforcement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenEssential Policy Elements – Travel and Conference Expense Management
… such as hotel room charges, mileage allowances, taxi and rental car expenses, and expenses for meals or a per … that employees may be personally responsible for improper costs incurred and an explanation of how these costs will be recovered, if necessary. Descriptions of the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elements