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Comptroller DiNapoli Releases School Audits
… District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … to meet cash flow needs during the 2014-15 fiscal year. West Seneca Central School District – Financial Condition … School District Glens Falls Common School District and the West Seneca Central School District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing … municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … or a municipality of this State may be purchased by a county at an auction without contravening the competitive … that, pursuant to General Municipal Law, §103(6), a county may purchase second-hand equipment from another …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 91-61
… service plan) EXECUTIVE LAW, §261; GENERAL MUNICIPAL LAW, §99-m: The 1% fee on bail deposits imposed by General Municipal Law, §99-m, which is to be used to fund an approved county … (1%) fee on bail imposed under General Municipal Law, §99-m(2), as amended by Laws of 1991, chapter 166, §383, in …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… used the money to assist in purchasing a $556,000 home and car. She pleaded guilty and sentenced to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… a state agency and has a separate legal existence (i.e. public authority, public benefit corporation, political subdivision of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsVirtual Currency Licensing (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Virtual Currency Licensing Report 2022S18
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followControls Over Unclaimed Bottle Deposits
… are required to establish an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act … earned, and the quarterly ending balance of the bank account. The Department has the authority to penalize deposit …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsAssertive Community Treatment Program
… Health (Office) is effectively overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider … Health Office is effectively overseeing the Assertive Community Treatment ACT program to ensure that ACT provider …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programMaintenance and Inspection of Event Recorder Units (Follow-Up)
… primarily in cases where the ERUs have only 12 hours of memory capacity before their data is overwritten. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… whether the Department had systems and practices in place that allow it to appropriately collect PBT and MFT, as … in general, the Department had systems and practices in place that allow it to appropriately collect PBT and MFT, as …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followNew Customer-Focused Subway Metrics
… Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State Legislature in 1965. Transit is an agency of the MTA that operates New York City’s subways … scheduled travel time; and the sum of these, Additional Journey Time (AJT). AJT is the key component of Customer …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsOversight of Drug Disposal
… to April 27, 2019. About the Program Unused, unwanted, and expired pharmaceuticals present a range of potentially … misuse, abuse, and addiction. Therefore, unwanted and expired pharmaceuticals must be disposed of to mitigate those … and are thus responsible for ensuring that any unused, expired, or otherwise unwanted drugs are properly disposed …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposalImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… health care needs. The Essential Plan also provides health insurance to lower-income people who, generally, don’t qualify for Medicaid. As income, household makeup, and other factors … individuals can apply for and enroll in health insurance plans, including Medicaid and the Essential Plan. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Endicott , Village of Hempstead , Town of Hoosick , Town of Lake Pleasant , Town of Newfane and … P DiNapoli today announced his office completed audits of Village of Endicott Village of Hempstead Town of Hoosick …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1City of Mechanicville – Separation Payments (2025M-59)
… and employees could make improper payments and misuse public funds. Specifically, we determined that three … We encourage the Board to make the CAP available for public review in the City Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal Audits
… Inc. – Board Oversight of Financial Operations (Monroe County) The board did not provide adequate oversight of … However, the justices did not document their review of the clerk’s monthly bank reconciliations and accountabilities. … Town of New Windsor – Information Technology (Orange County) Town officials did not ensure information …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… seen nationally. The U.S. Census Bureau’s advance monthly retail trade report shows strong year-over-year growth for … for goods also increase sales tax collections, and the price of consumer goods and services during this third … same period last year, as measured by the Consumer Price Index. The improvement in New York City sales tax collections …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarter