Search
State Comptroller DiNapoli Releases Audits
… construction permits that cover activities such as street openings, sidewalk construction and installation of canopies …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsOpinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Retirement System Membership – State Police Plan
… For police officers and paid firefighters working for New York … employer in the State, membership in the New York State Police and Fire Retirement System (PFRS) is mandatory. … member and officer of the New York State Division of State Police, which falls under New York State’s Executive …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Granville Central School District – Fund Balance (2016M-114)
… $26.7 million. Key Finding The District’s unrestricted fund balance exceeded the statutory limit by more than $4 … Recommendation Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund balance policy and reduce the excess amount in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… 1, 2015 through May 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of … Village of Southampton Fire Department Length of Service Award Program …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Northern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District overpaid seven employees $29,686 for unused leave accruals. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is … Van HornesvilleOwen D Young Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is … New Hyde ParkGarden City Park Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialBrighton Memorial Library – Board Oversight (2015M-116)
Brighton Memorial Library Board Oversight 2015M116
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Lake Luzerne – Payroll (2022M-98)
… payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime … Ensure the Board approves the salary or hourly wages of all officers and employees by position. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Opinion 91-8
… he or she purchased bonds issued by the district. 32 Opns St Comp No. 1976, p 80 superseded to the extent inconsistent. … §800[2]; Local Finance Law, §51.00[3], [5]-[8]; see also NY Const, art VIII, §2; 32 Opns St Comp 1976, p 80). A fire … by judicial action (see Local Finance Law, §51.00[8]; Flushing National Bank v Municipal Assistance Corp , 40 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … State Comptroller DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2243
… Report, posted on the PayServ bulletin board, on Wednesday each week. The report displays three months of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Agencies Bulletin No. 2243.1
… staff via a link on the PayServ Bulletin Board. The first tab of the report, Payroll Check Notification, includes … (date the reissued check is printed/mailed) The second tab of the report, Reversal Deletes for Agency No, includes … each account will be listed as a separate row. The third tab of the report, Returns for Agency Notifications, includes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… Comptroller Thomas P. DiNapoli. “Vulnerable patients are at greater risk when their parents and family members are … non-verbal autistic and developmentally disabled boy, died while in the care of a state facility. His parents … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesDiNapoli: Canal Corp. Must Address Gaps
The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the systems 524 miles of waterways according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsTown of Horseheads – Information Technology (2025M-109)
… – January 21, 2025 We extended our audit period through March 26, 2025, to review documentation supporting whether …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109State Comptroller DiNapoli Releases Municipal Audits
… County) The clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the town’s … or misappropriated. The clerk did not accurately record all real property tax collections and deposited some … in approximately $70,000 of lost revenue for the town. All 51 water bill adjustments reviewed, totaling $233,400, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural … Comptroller Thomas P. DiNapoli. “New York has thousands of water systems supplying drinking water but, as we’ve seen in other states, this critical …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disasters