Search
Opinion 2006-5
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (mid-term decrease … not fix the salaries of certain listed elected officials in excess of the amounts so specified in the notice of hearing on the preliminary budget, except by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Comptroller DiNapoli Releases Municipal Audits
… not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the board …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsReporting of Community-Based Services Under the Transformation Reinvestment Plan
… Objective To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan. The audit covered the period from April 2018 through February … To determine whether the Office of Mental Health provides adequate reporting of …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planState Comptroller DiNapoli Releases Municipal Audits
… or monitor how the association used BID funds, resulting in revenues of at least $3,915 that were unaccounted for and … the executive director of the association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying Business Records in the …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… to protect critical financial data. Village of Harriman – Water Department Billing (Orange County) Village officials … after 60 days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one commercial customer received $400 of free water and a second …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget transparency and … deficits for the 2014 fiscal year totaling $269,904 in the general fund and $5,582 in water fund. An operating surplus of $8,762 is projected …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 percent support from shareholders … percent support from shareholders Royal Caribbean Cruises Ltd. – Proposal received 34 percent support from shareholders …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… approved using all $68,907 of foreign fire insurance (FFI) tax proceeds. In addition, officials used the funds for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal & School Audits
… $73,000 of available state funding as of the end of 2021. Village of Sidney – Financial Activities (Delaware County) … were not assured the board was effectively monitoring airport operations and financial condition. For the past five … city’s proposed budget also includes the Yonkers Public School District’s budget. The review found the district’s …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… through 2014-15, district officials have increased the tax levy by an average of $82,000, or 2 percent annually, and increased the tax levy 1.5 percent for 2015-16. Pittsford Central School …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Canandaigua , Greece Public Library , Industrial … Development Agency Board Governance , Town of Junius , Orange County Community College , Village of Ravena and the … P DiNapoli today announced his office completed audits of Town of Canandaigua Greece Public Library Industrial …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsVillage of Rhinebeck – Claims Auditing (2025M-147)
… complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) properly audit claims? Audit Period June … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … Did the Village of Rhinebeck Village Board of Trustees Board properly audit …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147DiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund), Dutchess County and the Town of Hyde Park to … gas station located at 1381 Route 9G to community green space. The Oil Spill Fund, which is administered by DiNapoli, has paid … York Environmental Protection and Spill Compensation Fund Oil Spill Fund Dutchess County and the Town of Hyde Park to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkOversight of Nurse Licensing
… Purpose To determine if the State Education Department (the Department): independently verifies … To determine if State Education Department independently verifies information …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… as text and images, it appears that further changes are on the way. As technological advancement continues, it is … also evident in government institutions. My recent report on AI governance in New York City found that the city lacks … impacts. I encourage my colleagues in government to join me in ensuring that AI systems work to further the greater …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationCost-Saving Ideas: Managing Your Travel and Conference Expenses
… costs and mitigate the risk of fraud. Understand the Risks Your governing board should provide guidance for managing … travel reimbursement claims. Maintain a Travel Policy Your governing board should officially adopt a clear and … bargaining agreements. In these cases, you should follow your travel policy unless there are differences stated in the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes (2021M-74) Officials did not ensure all … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … payments. Officials also paid five employees $55,407 in overtime payments that could have been avoided or reduced. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… The library’s bylaws do not address the requirement for an audit of claims and the board did not adopt a written … signatures prior to payment – the director and the board president. However, the board president pre-signs blank … officer or independent contractor, is unclear. While this appointment and the duties attached to this function are …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: How to Reduce Energy Costs
… OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and … To determine if the Department of Health Department is …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plans