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Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualFine Fire District – Audit Follow-Up (2023M-81-F)
… | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of December … The purpose of our review was to assess the Fine Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fUncollected Penalties (Follow-Up)
… of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … Key Finding Department officials have made progress in addressing the problems we identified in the initial audit. Of the eight prior audit … as of April 30 2015 of the eight recommendations included in our initial audit report Uncollected Penalties Report …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followQuaker Street Fire District – Board Oversight (2021M-96)
… complete report - pdf ] Audit Objective Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately … Determine whether the Quaker Street Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Opinion 92-34
… (partial payment of parking fines and surcharges) VEHICLE AND TRAFFIC LAW, §1809-a: When a city receives … parking surcharges collected in certain cities pursuant to Vehicle and Traffic Law, §1809-a. You ask if a surcharge is … payment, as when there is a refusal to pay the surcharge. Vehicle and Traffic Law, §1809-a, pertaining to parking …
https://www.osc.ny.gov/legal-opinions/opinion-92-34Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded … Key Findings The Board did not provide adequate oversight to ensure that financial activities were properly recorded … accounting records or provide regular financial reports to the Board. She also did not file required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Opinion 90-38
… town highway superintendent is required to remove snow and ice from, and maintain the highway if, after the highway has … authorizes a town to temporarily discontinue snow and ice removal and maintenance from December 1 until April 1 on … and the town thereby becomes obligated to resume snow and ice removal and other maintenance from December 1 through …
https://www.osc.ny.gov/legal-opinions/opinion-90-38DiNapoli Releases January State Cash Report
… $167.9 million higher than the latest projections included in the Third Quarter Update to the Financial Plan released … process well underway, and less than two months left in the fiscal year, we're watching closely to see if revenues … million lower than the latest projections, primarily in local assistance grants and capital projects. The General …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportLanguage Access Services
… and provide equal access to government programs and services, Executive Order 26, issued on October 6, 2011, … Executive State agencies that provide direct public services to translate vital documents into the six most … based on U.S. Census data and to provide interpretation services. Executive Order 26.1, issued on March 23, 2021, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the … that all collections were properly supported, recorded and deposited and that disbursements were proper and … CPF purposes and properly allocated. Specifically: Of the 101 deposits totaling $127.2 million made to the CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Non-Revenue Service Vehicles and On-Rail Equipment
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs for the three years ended December 31, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentPrivacy and Security of Student Data
… of Standards and Technology Cybersecurity Framework (NIST CSF) 1.1 by October 2020. NIST CSF is a comprehensive framework designed to help … we found: NYCPS’ policy does not fully align with NIST CSF. We found that certain fundamental areas related to …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataOpinion 91-56
… as used in Public Authorities Law, §2828, includes bonds, notes and, among other things, accounts payable and … public authorities, encompasses only outstanding notes or bonds or whether it also includes accounts payable and … 1979). Thus, an obligation to pay outstanding notes or bonds is but one example of a liability which may also …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… food are more important than ever to reduce food insecurity and ensure New York’s families have enough to … Report The Cost of Living in New York City: Food Related Reports The Cost of Living in New York City: Transportation The Cost of Living in New York City: Housing …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenDiNapoli Releases Year-End State Cash Report
… "The state remained in a strong cash position starting the new fiscal year, because of factors including General Fund … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportTruxton Fire District – Audit Follow-Up (2022M-123-F)
… Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in … The purpose of our review was to assess the Truxton Fire Districts District progress as of October 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fProcurement (P) Card Program
… reconciled. However, it took OPWDD an average of 105 days from the statement date, as opposed to the required 60 days from the statement date, to complete the reconciliation. …
https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-programThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… and $127 in donations. $1,632 for non-audit services (tax services) performed by the accounting firm during the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualDiNapoli Statement on His Placement Agent Ban Becoming Law
… P. DiNapoli today issued the following statement after Gov. Cuomo signed DiNapoli's legislation to prohibit the use … P DiNapoli today issued the following statement after Gov Cuomo signed DiNapolis legislation to prohibit the use of …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… is far from over, and it continues to have damaging effects on our revenues and spending. While our state economy … is far from over and it continues to have damaging effects on our revenues and spending …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposal