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State Comptroller DiNapoli Releases Municipal Audits
… may require adjustments to the budget throughout the year. The proposed budget includes state aid and sales tax … clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to the town. In …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Rensselaer County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, up 8.7% from … impacts of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear … The total cost of overtime in 2021 reached an alltime high at more than $924 million up …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Town of Dix – Supervisor’s Control of Cash (2022M-57)
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of … with our findings and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mDiNapoli Releases Report on Nonprofit Industry
… released a report that showed nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … released a report that showed nonprofit organizations in 2022 provided 13 million jobs to New Yorkers just over 1 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryState Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… During the 2024 proxy season, three portfolio companies agreed to publicly disclose their political spending while proposals at three other companies won significant support from … During the 2024 proxy season three portfolio companies agreed to publicly disclose their …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Op Ed in Times Union
… oversight of governments use of Artificial Intelligence (AI) systems: Artificial intelligence has the potential to … and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and … to enact robust oversight over government’s uses of AI. We need to be assured that these technologies are used …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … Thomas P. DiNapoli. On Feb. 9, the U.S. Department of Justice announced the arrest of two Queens men . They were … An audit of Social Adult Day Care SADC …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Review and update policies and procedures to govern travel and credit card use. Ensure that STE officials comply with BCCS …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… audit west webster volunteer fire cash disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollFishers Fire District – Financial Condition (2021M-128)
… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers … may permit such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, and the actual number of nursing home residents who died is still uncertain. The audit … Key audit findings: DOH understated the number of nursing home deaths due to COVID-19 by at least 4,100, and at times …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1873
… purpose of this bulletin is to provide agency instructions for processing the 2020 M/C Uniform Cleaning and Maintenance … Employees Employees designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the … Department of Corrections and Community Supervision: $1,200 Deputy Superintendent for Security Services 2 – 007977 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 98-14
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to … TOWN LAW, §§104, 106; HIGHWAY LAW, §141; MUNICIPAL HOME RULE LAW, §10(1): The town highway superintendent's annual … must specify the four major categories as set forth in Highway Law, §141 and further must be in such form and …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: North Shore Leads Staten Island's Growth
… The North Shore, for many the gateway to Staten Island, has led the borough in population growth since … P. DiNapoli. The North Shore is located just north of the Staten Island Expressway and serves as an important freight … hub. The area accounts for more than one third of the Staten Island population and its residents tend to be younger …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growthEssential Policy Elements – Travel and Conference Expense Management
… included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your … The following list details the fundamentals that you should consider when …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elements