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Comptroller DiNapoli Releases Municipal Audits
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Opinion 97-5
… in Village Law, §6-600 to include a highway, road, avenue, lane or alley "which the public have a right to use" (see …
https://www.osc.ny.gov/legal-opinions/opinion-97-5State Agencies Bulletin No. 1943
… of this bulletin is to provide agencies the process for reporting hours of paid leave used by employees to obtain … in March 2021, effective 04/01/2021. ARPA allows employers a credit against applicable employment taxes equal to 100 … by 10/22/2021. This leave is only permitted to be used for a maximum of 4 hours per injection, it is not appropriate to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaMedicaid Program – Oversight of Managed Care Provider Networks
… (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network care. The audit covered the period from January 2023 through … Medicaid members receive their services through managed care. DOH is responsible for ensuring that managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networksDo Not Call Enforcement Efforts (Follow-Up)
… their personal mobile and landline phone numbers on a central national registry to reduce unsolicited … Division of Consumer Protection (Division) is responsible for enforcing the Law, which took effect in 2001. Initially, … New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal Trade Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followState Comptroller DiNapoli Releases Municipal Audits
… effectively." Town of Lockport – Justice Court (Niagara County) The justices did not accurately collect, record, … Town officials also did not adequately segregate online banking duties and did not dedicate a separate … available when expenditures become necessary or that more taxes than necessary will be levied when adequate financial …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… of Corrections $79,787,588 $6,864,970 9% Office of Mental Health $51,199,194 $6,167,989 14% OPWDD $67,092,038 … with Developmental Disabilities, and Office of Mental Health. These three agencies also accounted for 63.2 percent … at least $500,000 on overtime were: Department of Labor, down nearly 72 percent; Division of Homeland Security, down …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014Homeland Security Grant Program – Federal Funding and New York
… Homeland Security and Emergency Services, is required to pass through at least 80 percent of SHSP and UASI funding to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… counties. Adirondack is authorized by SED to provide Preschool Special Class (over 2.5 hours per day) education … of this report, this program is referred to as the SED preschool cost-based program. Adirondack also operated other SED-approved preschool special education programs, including Special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal climate, … were not maintained throughout the fiscal year. St. Paul Boulevard Fire Association – Board Oversight (Monroe …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-433
… Effective Date(s) Immediately Background Although it is not always possible for agencies to complete their required processing steps by … submitted for classified staff whose pay basis code is ANN, a CUNY Classified Staff Payroll Authorization Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… the Fund has completed its annual review of thermal coal, oil sands, shale oil and gas, and integrated oil companies, which is a part of its broader review of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programSteuben County – Safeguarding Computerized Data (2025M-96)
… [read complete report – pdf] Audit Objective Did Steuben County (County) officials limit and monitor access to and properly … data in the finance and personnel departments and County Clerk’s office? Audit Period January 1, 2023 – July … Did Steuben County County officials limit and monitor access to and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget 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.” Ballston Area …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … Town of Champion Great Bend Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body responsible for managing City …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an elected three-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Village of Lewiston – Purchasing (2013M-45)
… of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. … a five-member elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, … continues to meet the needs of the Village and adheres to current statutory requirements. Require strict adherence to …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45