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Oversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsSelected Performance Measures
… the miles component of MDBF using the miles per train car rather than the actual distance traveled by the whole … if it is an easily understood, accurate representation of car fleet reliability and service reliability and determine …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors found … known liabilities by a total of $1,104. Andes Joint Fire District – Financial Activities (Delaware County) The Board … not audited and approved before payment. Davenport Fire District – Financial Activities (Delaware County) District …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March … in March 2021. As a percentage of the state’s shrinking prison population, however, the older population has doubled. … March 2021. Thirteen years earlier, just 12% of the then prison population of 62,597 were 50 and over. The share who …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingVillage of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… of mine, and my office worked with the State Legislature in 2024 to create a way to fast-track money to people,” … expedite unclaimed funds payments of up to $250, with no claim required, has been incredibly successful,” McDonald … If anyone is unsure about a check received in the mail, they can verify it by entering the Claim ID at: …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… services (9.9%) and retail trade (8.6%). The average annual pay across all jobs statewide (including New York … New York City, average annual pay varied significantly by region, from a low of $57,772 in the Mohawk Valley to a high … largest industry sector in the state for decades, had over 1.9 million jobs, more than the next two largest sectors – …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… in previous surveys dating to August 2020. New York State SNAP Recipients Total More Than 2.7 Million in December More … received Supplemental Nutrition Assistance Program (SNAP, formerly known as food stamps) benefits in December … Mortgage Association Note: Figures reflect FNMA data on single-family, 30-year fixed-rate home mortgages owned or …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bid and when written or verbal quotes should be obtained for purchases not required to be bid. Town officials review … these policies annually to ensure they provide guidance for officials and employees to follow when bidding is not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the … by State Comptroller Thomas P. DiNapoli. Auditors found Amsterdam’s unreserved fund balance fell from $3.4 million in … conversation about the numbers.” DiNapoli’s auditors found Amsterdam officials lacked basic accounting records for the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … over timekeeping because it was not used effectively. As a result, some employees’ leave was not properly approved and … of more than $1.7 million in each of these years. As a result, the district’s unrestricted fund balance was 15 …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… “Unfortunately, when one person has control of the purse strings, it can be too easy for the misuse of public …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsOpinion 89-7
… AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town … assessment review compensation in excess of their salaries for meeting twice in one year to hear complaints in relation …
https://www.osc.ny.gov/legal-opinions/opinion-89-7List of Agencies That Can Receive Electronic Invoices
… IOL01 Interest on Lawyer Account Fund JUS01 Justice Center for the Protection of People with Special Needs LAW01 … Services OER01 Office of Employee Relations OFA01 Office for the Aging* OFT01 Office for Technology OGS01 Office of General Services* OIG01 Office …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… Employees in six upstate New York school districts had inappropriate computer access to … academic and personal information must be protected by school districts,” said DiNapoli. “Each of the districts … to expand the scope of this audit and begin examining school districts from every region of the state.” The school …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: NYC Budget Benefits From Stronger Economy
… on debt service and pension contributions have helped New York City close its 2016 fiscal year budget gap and … an analysis of the city’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. “New York City’s budget outlook has improved with the economy, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyBrooklyn Man Pleads Guilty in Check Theft Scheme
… Galker pleaded guilty to one count of Grand Larceny in the Third Degree following an indictment that accused him of stealing checks totaling $31,149 from mailboxes in Brooklyn and using a false identity to cash them. His … of Unclaimed Funds. “Mr. Galker stole from Brooklynites in need of help,” DiNapoli said. “Thanks to my office’s …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Purpose To determine the extent of implementation of the five … audit report, Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). … range of health care services, including dental services, to individuals who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… In addition, TBTA had more than $72 million in unpaid fees for the Henry Hudson Bridge from 2013 through 2015. TBTA … program, submitting only a limited number of registrations for suspension each week after the initial introductory … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-follow