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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Key Findings The former Director operated an extensive adult and youth recreation program from which he …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter … City of Lockport Budget Review B7114 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Long Island Workforce Housing Act (2015-MR-4)
… in Nassau and Suffolk Counties. The Act requires housing developers in Nassau and Suffolk Counties to set aside 10 … to exceed existing residential density maximum levels. Developers can build the affordable housing units in the … overall adherence to the Act and did not always require developers to set aside affordable workforce housing units in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the … January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of approximately … water processed. We estimated that the Town lost $64,787 in water rent revenue from unbilled water if the lost water …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman today announced the … of New York City’s poorest and most vulnerable residents,” Attorney General Schneiderman said. “As this case and others … and prosecuted. My office will continue to work with Attorney General Schneiderman as part of our joint task force …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… The critical role farms play in New York cannot be overstated, both as an … statewide trends, seeing growth in both the number of farms and in farmland in some counties. Access to fresh, … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsOpinion 94-5
… on the issues discussed in the opinion. TOWNS -- Powers and Duties (publication in newsletter of articles by individual board members) TOWN BOARD -- Powers and Duties (publication in newsletter of articles by … town board. Town Law, §116(13) authorizes towns to publish and distribute a report relative to the fiscal affairs and …
https://www.osc.ny.gov/legal-opinions/opinion-94-5XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… (e.g. PAFR0016). For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsState Comptroller DiNapoli Releases Municipal Audits
… resources for future highway equipment needs. The capital plan should incorporate the board’s decisions about when … to accumulate funds for replacement in reserves or take advantage of current low interest rates to finance …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , … the claims for which checks are written. Village of Fort Johnson – Claims Processing (Montgomery County) Village … audits of the Clarence Public Library Village of Fort Johnson Town of Green Island Village of Lindenhurst Sayville …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… reviewed by auditors totaling approximately $40,000 were for appropriate district purposes, charges were not properly … that officials did not convey management’s expectations for managing network user accounts through written policies … board did not: include revenue estimates in the budgets for 2021, 2022 and 2023. It did not develop a written …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-373
… instructions. Affected Employees Eligible employees in Bargaining Units T8, CB and TC Background Pursuant to the … position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009Village of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140CUNY Bulletin No. CU-409
… instructions. Affected Employees Eligible employees in Bargaining Units CB, T8 and TC Background Pursuant to the … position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010XI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use … from centralized contracts are provided by OGS in the contract award notices available on the OGS website. Agencies … A centralized contract is a contract let by the Office of General Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… decline in the number of individuals in state prisons has led to a demographic shift towards an older incarcerated … population, but the three most recent data years (2023-2025) show a rise of 1,957 individuals in state prisons. The … in New York, up from 12% in 2008. Between 2022 and 2025, as the size of the overall prison population increased, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Health: Medicaid Program – … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Greater Amsterdam School District – Capital Project (2022M-50)
… the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the … the Greater Amsterdam School District District Board of Education Board and officials properly managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Bradford Central School District – Online Banking (2022M-102)
… all authorized online banking users. Designate a computer for online banking transactions. Periodically monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102