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Opinion 92-7
… or burdensome, so that some care is obtained'" ( In re McCormick's Estate , 169 Misc 672 at 675, 8 NYS2d 179 at …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Town of Carmel - Procurement (2019M-179)
… complete report - pdf] Audit Objective Determine whether Town officials procured goods and services according to the … a clear method for procuring professional services. The Town procured professional services from 16 providers with … totaling $870,909 without competitive methods. The Town did not obtain the required number of quotes for 34 …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Real Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followMitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… by the New York State Legislature in 1965. The Long Island Rail Road (LIRR), which provides commuter railroad … branches, stretching 120 miles from Montauk in Long Island to Penn Station and Grand Central Madison in … to the LIRR. The LIRR is the busiest commuter railroad in North America, with an average weekday ridership of about …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… also spent $3.5 million on electronic security systems for operations such as access and intrusion controls, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… managers and field representatives performed site visits for construction projects, they did not routinely inspect the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followRichfield Springs Central School District - Fixed Assets (2019M-140)
… be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… a “person” as a natural person, corporation, company, limited liability company, business association, partnership, society, trust, or any other nongovernmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… unnecessary payments and collecting rebates from drug makers. “New York state faces a projected budget gap of … a wide range of health care services to individuals who are economically disadvantaged or have special health … MLTC covered services. Those included $15.6 million that was paid because the eMedNY computer system did not identify …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueChurchville-Chili Central School District – Procurement (2025M-18)
… audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Town of Milan - Town Clerk/Tax Collector (2018M-257)
… whether the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely … whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… $26,324 or six disbursements totaling $1,878 since their appointment on April 15, 2025 through June 30, 2025. Because …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli: Uber Needs to Explain What It Is Doing to Protect Riders From Sexual Assault
… to protect riders from these horrifying incidents. Being open about the steps it’s taking is key to restoring … misconduct. It has also spurred investigations by the House Subcommittee on Cybersecurity, Information Technology …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-uber-needs-explain-what-it-doing-protect-riders-sexual-assaultComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. … with Mayor Byron Brown helps to increase awareness about unclaimed funds and get even more checks out in the mail to … Comptroller’s website to see if any of the $88 million in unclaimed funds in Buffalo belongs to you." Representatives …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are … source or program on openbooknewyorkcom an easytouse search tool for the public to see how their tax dollars are …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomOversight of the Practice of Funeral Directing
… of most of these activities. BFD handles the licensure and registration of funeral directors, registration of funeral firms, investigation of consumer … death certificates must also include the Social Security number (SSN) for the deceased person. Provisions in the Law …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingCapital Asset Management (Follow-Up)
… their capital assets to OGS. The Bureau of Capital Assets (BCA) within OGS acts as a service bureau to State agencies by … submitted, all capital assets are reviewed and approved by BCA. To maintain accuracy, each State agency is responsible … changes must be submitted by the agency in SFS AM to BCA on a timely basis. Further, each State agency is asked to …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followGenesee County – Purchasing (2015M-241)
… audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015. … elected nine-member Legislature. Budgeted appropriations for 2015 totaled $150 million. Key Findings The Highway …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… in the 1st degree, two counts of grand larceny in the 3rd degree, and two counts of filing a false instrument in … was instead redirected to a non-profit corporation called NY 4 Life, which Wills controlled. Wills withdrew the money … The $21,000 was part of a $33,000 grant provided to NY 4 Life from the New York State Office of Children and …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenState Comptroller DiNapoli Releases Audits
… (2020-S-12) The New York Freedom of Information Law (FOIL) provides for public access to government records. Under … records available for public inspection or copying upon request. The audit found DOT did not always comply with the … – Selected Management and Operations Practices: BuildSmart NY/Executive Order 88 (2023-S-27) BuildSmart NY is a program …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-audits