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DiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… Demand for services, combined with the temporary loss of employee availability attributed to the pandemic, contributed …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryArea #12 – Information Technology Contingency Planning – Information Technology Governance
… no computer system can be expected to operate perfectly at all times, unplanned service disruptions are inevitable. A … could significantly curtail a local government’s or school’s operations. Proactively anticipating and planning … and specific method(s) for backups; Backing up data at intervals appropriate for the local government’s or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningResponsibility for IT Internal Controls – Information Technology Governance
… and monitoring IT internal controls. An important way that governing boards fulfill their oversight … board’s questions might be directed to the CEO, IT manager, department head(s) or an IT vendor. Asking the right questions is not only an effective way to exercise oversight, it can be done at little or no …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsTown of Dover – Financial Activities (2013M-139)
… financial activities and ensure that applicable laws and best practices are followed to help ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Village of Cato – Audit Follow-Up (2023M-145-F)
… Board, which includes the Mayor. The Board is responsible for the general management and control of the Village’s … is the Village’s chief fiscal officer and is responsible for the custody and accounting of all Village money, as well … oversees the water department and is responsible for day-to-day operations. Results of Review Of the 11 audit …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Comptroller DiNapoli Releases Municipal Audits
… Furthermore, the board did not have written multiyear capital or financial plans or a written fund balance or … board did not properly plan and manage a certain capital project and was not fully transparent on the anticipated … – Payroll – Advanced Life Support (ALS) Employees (Suffolk County) The board overpaid its 13 ALS employees a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsCity of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Erwin – Justice Court (2017M-266)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The Justices did not … Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Nutritional Assistance – Federal Funding and New York
… for Women, Infants, and Children (WIC) provides free, healthy foods and personalized nutrition education, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceLong-Term Care Ombudsman Program
… reliable for NYSOFA’s use for analysis at the facility, regional program, or complaint level, which may limit its … in the number of volunteers combined with a lack of paid regional program staff. As of January 2019, about 600 of the … half the recommended minimum number. Eleven of the 15 regional programs fell short of the recommended minimum …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… state Department of Health (DOH) has made limited progress in addressing the widespread failures identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released … state Department of Health DOH has made limited progress in addressing the widespread failures identified in a March …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… staff’s ability to properly assess the physical and mental health of youth at intake as physical altercations, illegal … and found 53 lacked evidence of at least one required screening having been completed. Medical admission checklists …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… answers,” DiNapoli said. “Our audit found that inadequate case tracking at the New York City Commission on Human Rights … or sexual orientation. CCHR uses Dynamics, an electronic case management system, for case tracking and monitoring. Between July 1, 2019 and July …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsComptroller DiNapoli Releases State Audits
… be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … included the costs for special events, memberships and sponsorships. Central New York Regional Transportation … be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… funds. The council did not enter into a written agreement with the district management association or monitor how the … the executive director of the association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health – … (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are available on a monthly rental basis, subject to caps; when the cap is reached, the item is generally considered …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsStreet Construction-Related Permits (Follow-Up)
… or priority CARs), and Notices of Violation (NOVs). An NOV carries a monetary fine and places the issue under the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… government,” Bottcher said . “As a survivor myself, I know how much it matters when systems work and how devastating it … report makes clear that while progress has been made, too many counties and communities are still operating without the … veteran status and sexual orientation or gender identity, were incomplete. Without this data, counties may miss …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rate2023 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, … Obligation Requirements Payable from Debt Service Funds State Debt Outstanding Combining Statements of Selected …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds