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State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… using corporate funds to influence the political process in a way which can adversely impact their reputation, value, … corporate political spending has become a well-established best practice. “The New York State Common Retirement Fund and … It has consistently been ranked as one of the best managed and best funded plans in the nation. … During …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Releases Report on Nonprofit Industry
… to ensure state agencies process contracts and payments for nonprofits on time, so they can carry out the work on … sectors. Statewide, three industry sectors accounted for 78.9% of nonprofits and 89.3% of nonprofit jobs in 2022. … Since 2017 Although New York ranks among the highest for nonprofit establishments and employment, both numbers …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryDiNapoli Op Ed in Times Union
… New York State Comptroller Thomas P. DiNapoli on the need for tougher oversight of governments use of Artificial … inventory of AI systems. The law also includes protections for employees. The state has also recently updated its AI … of AI. The lack of central oversight, inadequate guidance for agencies, the absence of an AI inventory and insufficient …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionTown of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleTown of Greig – Long-Term Planning (2023M-13)
… long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish … and capital plans or fund balance and reserve policies. As a result, the Board lacks important tools to project current … 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-13Plainville Fire District – Board Oversight (2021M-91)
… whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and exceeded its …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… The Department lacked detailed financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not present the … $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialHamlin Morton Walker Fire District – Financial Management (2023M-67)
… – pdf] Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners … will initiate corrective action. … 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-67Village of Solvay – Financial Management (2023M-49)
… – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49DiNapoli: Audit Recommends Better Protections for Child Performers
… permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … performers, the Comptroller’s office established accounts for performers’ earnings (deposits from employers) if parents … more than $640,000 had been deposited with the Comptroller for about 5,600 child performers. Auditors examined the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … bylaws, provides fire protection services within the Town and mutual aid to surrounding areas. Disbursements during …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton 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-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown 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-130Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll disbursements … adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… balance or ensure that the Treasurer provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund operations. We … fund balance was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant …
https://www.osc.ny.gov/legal-opinions/opinion-93-24State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … The board has not adopted comprehensive written procedures for managing system access. The college did not adopt a …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1873
… purpose of this bulletin is to provide agency instructions for processing the 2020 M/C Uniform Cleaning and Maintenance … and Community Supervision: $1,200 Deputy Superintendent for Security Services 2 – 007977 Deputy Superintendent for Security Services 3 – 007978 Correction Captain – 007930 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designated