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State Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Central New York Regional … Standards (2016-S-31) Auditors reviewed select operational and technical security controls over the protection of … Centro’s information security program for cardholder data and to help ensure it meets PCI requirements. Public Service …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsCity of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and … City of Olean Budget Review B1811 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Understanding the Audit Process
… The State Comptroller evaluates the operations of New York State and New York City agencies … The State Comptroller periodically examines the fiscal affairs of New York State and New York City …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to … independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 authorizes the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Contract and Payment Actions in December
… Services $1.3 million with Booker T. Washington Community Center in Auburn for the Advantage After School Program. … million with Alliance Enterprises Inc. for a vocational rehabilitation case management system. $10 million with … with Streeter Associates Inc. to construct the department’s maintenance sub-headquarters at Ithaca Tompkins Regional …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberState Contract and Payment Actions in August
… valued at $1.4 billion and approved more than 18.9 million payments worth more than $14.7 billion. The office … the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local governments. $7.5 million for tribal-state compact … the state. Cumulatively through August for calendar year 2021, the Comptroller’s office has approved 11,062 contracts …
https://www.osc.ny.gov/press/releases/2021/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in August
… & Construction $7.9 million with Kubricky Construction Corp. to construct a multi-use recreational rail trail in … services. $8.5 million with Guidehouse Inc. for strategic planning assistance for the Vital Access Provider … at Stony Brook University. $3.1 million with Colonial Energy Inc. for the purchase of natural gas for Purchase …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustOpinion 2007-1
… with the American with Disabilities Act of 1990 (“ADA”) (42 USCS §12101 et seq .). This program operates seven … by the State Legislature, all contracts for public work involving an expenditure in excess of $20,000 shall be … each employee. A paratransit dispatcher probably must know how to use a TDD [telecommunications devices for the deaf] …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Harpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, … down federal funds); Changes in clearance patterns; and Additions or deletions of programs to be covered by a TSA. … exemption threshold from $10,000 to $50,000. That is, refund transactions of less than $50,000 for a single …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the … Most federal agencies require the submission of reports either programmatic financial or both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt not to exceed $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… agency has not properly designated an employee’s official station, the employee will, as outlined below, likely incur … tax implications associated with an employee’s official station designation, (ii) understanding the consequences of … of his or her “tax home,” and (iii) monitoring official station designations to prevent employees from unexpectedly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationOpinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time … into a cooperation agreement to implement an advertising campaign for the purpose of recruiting volunteer firefighters … of the fire departments of the districts. The costs of the campaign may be apportioned by property valuations, …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Opinion 94-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. COUNTIES -- Powers and Duties (authority to pay expenses associated with advance planning undertaken … or extension) SEWER DISTRICTS -- Powers and Duties (duty to reimburse county general fund for costs associated with …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… to COVID-19. State Spent Hundreds of Millions on Medical Stockpile but Used Little DiNapoli’s auditors determined the … When the public health emergency ended, a Medical Stockpile Steering Committee was created to make … and type of DME should be retained in the emergency stockpile. The committee recommended DOH retain 51,140 DME …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringCity of Long Beach – Budget Review (B18-7-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … million in termination salary payments, yet expenditures have averaged $2.6 million over the last three years. City …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Mechanicville – Records and Reports (2012M-162)
… of Audit The purpose of our audit was to review the City’s financial management system for the period January 1, 2010, … residents. The City government is organized under a City Council, which comprises five elected Commissioners, one of … additional financial problems. Develop a formal Budget Policy that sets forth procedures to guide City officials in …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve Fund (authority to establish for acquisition of development rights for open space …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5