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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s … and approving claims before payments are made. West Nyack Fire District – Claims Processing (Rockland County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Unified Court System Bulletin No. UCS-267
… agencies of OSC’s automatic processing of the October 2018 Location Pay and Location Mid-Hudson Increases Affected Employees Eligible … SD, SG, SK, SN, SR, SY, S9) provides for an increase in Location Pay for employees located in the City of New York … agencies of OSCs automatic processing of the October 2018 Location Pay and Location MidHudson Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midOversight of Chronic Absenteeism
… each day. However, ADA does not identify some students who miss a significant number of days of school. By contrast, … a different district are not considered absent until they miss more than half of the total scheduled periods in a day. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismNew York City Economy Continues to Set Records
… its largest and longest job expansion since the end of World War II and the city has been the driving force … are national and global risks that could affect the pace of future growth.” The city added 820,400 jobs between 2009 and 2018, more than every state in the nation outside of California, Texas, Florida and New York. Still, most of …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsOversight of the Early Intervention Program (Follow-Up)
… (Report 2021-S-25 ). About the Program When a child has a developmental delay or disability, their early years provide … to intervene. Research shows that the earlier a developmental delay or disability is identified, and the … services are potentially at greater risk of significant developmental and learning delays. The mission of the Early …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followDiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… system, to avoid future unexpected failures, an audit from State Comptroller Thomas P. DiNapoli found. “The MTA’s … have. They also found that Transit had no documentation to show that maintenance was completed for 67% of the work that … cameras. Transit uses a number of alarms, cameras and ID card readers to warn it if anyone enters a subway tunnel at …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderNorth Creek Fire District – Board Oversight (2025M-86)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Center Moriches Fire District – Fiscal Transparency (2025M-113)
… Treasurer filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period … the board of fire commissioners of a fire district with revenues of at least $400,000, to annually obtain an … Law (GML) Section 30 requires a treasurer to prepare, file with OSC and make available to the public an annual report of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Avoca Central School District – Procurement (2025M-29)
… (District) officials make procurements in accordance with statutory requirements and District policies? Audit … Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for … did not always procure goods and services in accordance with the statutory requirements set forth in GML or with the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
To assess the extent of implementation of the nine recommendations included in our initial audit report Physical and Financial Conditions at Selected MitchellLama Developments in New York City Report 2022S9
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Oversight of the Nourish New York Program (Follow-Up)
… (pandemic) in response to disrupted food supply chains and was intended to expand the State’s food supply network and markets for New York farm products while also providing … (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations hereafter, collectively …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followState Agencies Bulletin No. 1350
… This continues the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees … in PayServ with SSA. OSC Actions OSC has created a file of employees with taxable wages for 2014 and compared that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide … within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to … as to whether the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… announced today. Agreements were reached with: VF Corp. , the maker of clothing lines such as The North Face … mall operator in the United States; and Brown-Forman Corp. , the maker of Jack Daniel’s whiskey. As a result, … for the 2020 proxy season have been filed with: VF Corp. – Withdrawn with agreement Simon Property Group, Inc. – …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalOpinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned cemetery (authority of town to acquire by gift as historic property) TOWNS -- Powers and Duties (acceptance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Comptroller DiNapoli Releases Municipal & School Audits
… manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did … state agencies to ensure that all cases, including any cash collected, were properly reported and remitted. The …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits