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New Suffolk Common School District – Selected Financial Operations (2013M-197)
… District officials have not properly budgeted for tuition and teacher personnel salaries. District officials also … extra $2,167 in compensation to the former Superintendent and attempt to recover it, if appropriate. Ensure that all claims are audited and approved before the Treasurer pays the claims. Any claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mCommunity College Safety Reporting (2015-MS-2)
… pdf] We also released five letter reports to the following community colleges: Fulton Montgomery [pdf] , Genesee County … . Purpose of Audit The purpose of our audit was to assess community colleges’ compliance with safety reporting … of Education (DOE) annually. Key Findings None of the community colleges fully complied with the Clery Act by …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
Town of Wethersfield Town Clerk and Highway Operations 2013M21
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… of Trustees (Board), each of whom is elected by the Elmont Union Free School District voters. For the 2012-13 fiscal … claims before they are paid from the administrative checking account (ACA). The Board authorized the Library Director and …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193New York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement on the Metropolitan Transportation Authority’s (MTA) July … New York State Comptroller Thomas P DiNapoli issued the following statement on the Metropolitan Transportation Authoritys MTA July …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesCUNY Bulletin No. CU-735
… Group U6 unrepresented group TQ Steamfitters Local 638 U5 Steamfitters Local 638 Background The City University of New York (CUNY) agreed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL … Whether a certificate of mailing of the US Postal Service postmarked with the date …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … However, auditors still identified nearly $7 million in new improper payments. Department of Health: Improper … that affordable units were awarded in compliance with New York Codes, Rules and Regulations. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… identified in the initial audit, having implemented all four recommendations. State University of New York …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … commitments, financial risks and the affordability of new services and capital investments over time. Town of … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Contract and Payment Actions in August
… Office of the State Comptroller approved 2,185 contracts for state agencies and public authorities valued at $2.8 … payments valued at more than $12.8 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-augustState Contract and Payment Actions in November
… County. $2.5 million with Frey Electric Construction Co Inc. for emergency generator replacements at SUNY Fredonia … West Seneca in Erie County. $3.1 million with LC Whitford Co Inc. for a bridge replacement in the Town of Willow Grove … for enrollment broker services for the Office of Health Insurance Programs. $26.8 million to Maximus Inc. for …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberDistribution of Utility Arrears in New York State
… in the number of households in arrears on utilities bills for 60 days or more. Over the course of the pandemic, the amount in arrears increased significantly for all utilities and more than doubled on a statewide basis. … $250 million approved in the New York State Enacted Budget for State Fiscal Year 2022-23 to provide relief on these …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateOpinion 88-71
… penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): Under its general authority to compromise or settle claims arising under city contracts, a city may waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, … or assume the identity of the individual. Examples include Social Security numbers and the combination of name, address and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesCUNY Bulletin No. CU-380
… paychecks dated 7/30/09 Rate increases are effective 7/1/08 and 7/1/09 Background The rate increases are pursuant to the New … TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-380-retroactive-salary-rate-increases-cuny-high-pressure-plantVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… improper or fraudulent claims from being paid. When a local government has a strong claims auditing process, the … and bank transfers prepared by the Treasurer and user account activity reports increased the risk of unauthorized … that users did not share access to the financial software. With shared access, accountability is diminished, and any …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Comptroller DiNapoli Releases Audits
… file, and State agency managers use it to budget, account for, and control the acquisition and disposition of the … and Operations Practices (Follow-Up) (2024-F-15) Charge NY 2.0, a successor to the Charge NY program, aimed to install 10,000 public electric …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-audits