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Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal … (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsOrdinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be unable to perform … service; and Be eligible for primary Social Security disability benefits. The Benefit If approved, this is a … date you first become eligible for primary Social Security disability benefits. The benefit is also subject to full …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityState Comptroller DiNapoli Releases Audits
… ceilings with possible mold. Office of General Services: Summit Security Services Inc. (2019-BSE3-001) OGS paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, Bestworth, who did not meet the …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-324
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … Service Employees Association (CSEA – BU 87), provides for a longevity lump sum payment based upon total number of years … CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentComptroller DiNapoli Statement on Rosh Hashanah
… made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of Rosh Hashanah, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOpinion 94-33
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire department) GENERAL MUNICIPAL LAW, … a fire department may not participate in a service award program unless they are subject to being called to duty under …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Roosevelt Fire District , Town of Sidney , Stony Creek Volunteer Fire Company and the Western … that provided services during the project. Town of Sidney – Budget Review (Delaware County) The significant … Port Washington Fire Dept Roosevelt Fire District Town of Sidney Stony Creek Volunteer Fire Company and the W Sullivan …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… on the AWL. Four of the five developments did not comply with the required 3:1 internal/external ratio when offering … benefits to which they were not entitled. Auditors worked with DOL to identify another $238,792 in potential recoveries … Department: Adirondack Helping Hands, Inc., Compliance with the Reimbursable Cost Manual (2016-S-88) For the fiscal …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… completing training in a timely manner and complying with purchasing requirements. The District’s average annual … when required. Audit the Treasurer’s records in accordance with New York State Town Law (Town Law) Section 177. Ensure … financial operations. District officials generally agreed with our recommendations and their response is included in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases Municipal Audits
… did not adequately monitor the Chemung and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement’s highway … not used to monitor labor costs for services provided to Ashland and highway employees’ timecards did not always …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… has not changed for 30 years. Students receiving maximum awards in AY 2024-25 decreased 38% since AY 2008-09. … tends to be more affordable. For these students, average awards cover 36% to 42% of tuition depending on system and … of broadening access for part-time study and non-degree or certificate programs along with expanding household income …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsState Comptroller DiNapoli Releases Audits
… The Mitchell-Lama Housing program (Program) was created to provide affordable rental and cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property tax …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… City School District – Information Technology Equipment Inventory (Genesee County) District officials did not … annual physical inventory. Officials could not locate 229 staff computers and 62 tablets and paid approximately $17,000 … to help ensure proper safeguarding. Fourteen of the 20 district-owned MCDs auditors examined contained …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Transportation Authority: Staten Island Railway (SIR): Selected Safety and Security Equipment at Train … An initial report issued in April 2018, determined that SIR did not always perform the inspection and maintenance of … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0XV.16.B Sole Custody Reporting – XV. End of Year
On or before April 1st of each year the Online Services Sole Custody Reporting Application httpswww
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingAccounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial Operations … updated with the following information. In order to help Citibank apply credit card payments properly, Vendor ID … so that SFS will not combine Business Units’ payments to Citibank. Accordingly, when Business Units create a voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to officials, we found that officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information