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XII.8.D Contract Assignments and Sureties – XII. Expenditures
… dollars in value, before such contracts shall be executed or become effective. State Finance Law, Article 9, Section … contractors from assigning, transferring, conveying or sub-letting contracts without previously receiving consent … in affirmance of the contract, by contract negotiated or publicly let, by the use of his own forces, by calling …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesOversight of Public Water Systems
… is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the period January 1, … is providing effective oversight of the States public water systems to ensure water is suitable for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsCompliance With Outcome Reporting Requirements
… complete and timely. The audit covers from April 1, 2012 through September 30, 2016. Background ESD serves as the … the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … changes and improvements. In most cases, ESD officials did not provide any explanation about why they had not prepared …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… Sheriff David Cirencione announced that Jill Havens, the former Treasurer of the Citizens Hose Company in Shortsville, pleaded guilty … in Shortsville fund necessary programs and equipment as intended. My thanks to now retired Inv. Doug Smith who …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… The MTA is a public benefit corporation chartered by the New York State Legislature. TBTA, also known as MTA Bridges and … There are three ways to pay with cashless tolling: 1) E-Z Pass, 2) Short Term Account, and 3) Tolls by Mail. The Open …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, damaged … activities. Furthermore, the company has an increased risk of theft, waste and abuse of company's resources. From January 1, 2024, through July …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1City of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s 2025 proposed budget were reasonable. Background The City of Newburgh, … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly … Did Village of Youngstown Village officials maintain leave records and make payroll payments that were accurate …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases School District Audits
… ECA clubs were operating in the district and officials did not establish an adequate accounting system for the … appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance … limit. The district’s budgeted appropriations from 2016-17 through 2020-21 exceeded actual expenditures by $6.3 million, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsCity of Buffalo – Budget Review (B26-1-5)
… a projected budget deficit of approximately $103 million, in part, because City officials historically have adopted … and other revenue sources. However, these revenues may not materialize. As such, officials must ensure that … includes non-recurring revenues and revenue that may not materialize, totaling $56.9 million as follows: $16.2 …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5XII.5.I Prompt Payment Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES New York State Finance Law (SFL) §179-f requires the State to pay vendors promptly (within 30 days for most … 15 days for qualified Small Business vendors. When the State fails to pay the vendor by the Net Due Date, the State … New York State Finance Law 179f requires the State to pay vendors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 billion as forecasted by the Division of the Budget DOB
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… taking immediate action when notified that convicted sex offenders have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued … taking immediate action when notified that convicted sex offenders have failed to comply with the states Sex …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringComptroller DiNapoli Releases School Audits
… his office completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central School District , DeRuyter Central School District , … his office completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… State Comptroller Thomas P. DiNapoli and U.S. Attorney James P. Kennedy, Jr. announced today that Richard … of 10 years in prison and a $250,000 fine. Assistant U.S. Attorney John D. Fabian, who is handling the case, stated … Office of Inspector General, and the United States Attorney's Office for the Western District of New York, this …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the unsealing of an indictment charging John H. Eydeler III, 66, a resident of Glendale, Arizona, … “Through our Operation Integrity partnership with Attorney General Schneiderman, our investigation expanded to …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionDiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole … The former treasurer in the village of Riverside located in Steuben County stole more …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… million over the coming years. Auditors also identified a provider of taxi services that overbilled DOH for tolls. The provider told auditors it charged for tolls based on the cash … through its E-ZPass account. During the audit period, the provider billed Medicaid a total of $169,893 for tolls. In …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costs