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About this Report – 2022 Financial Condition Report
… The Office of the New York State Comptroller was honored for the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial … Reporting from the Government Finance Officers Association for the 2021 Financial Condition Report . … Provides citizens …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportArlington Fire District – Station Number 5 Renovation (2022M-54)
… space and did not adequately oversee leasehold agreements for renovations. Specifically, District officials: Approved a … providing $248,000 in additional rent to fund renovations for the leased premises, without using a competitive … bidding requirements. Oversee leasehold agreements for renovations and ensure that payments made by the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … Unneeded network user accounts are additional entry points for someone to inappropriately access the School’s network. … ability to delete transactions. This provided the ability for users to access and potentially alter data and conceal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialComptroller DiNapoli Releases Municipal Audits
… are reasonable. However, while the estimated revenues for the proposed refuse fund budget appear reasonable, they include $250,000 in estimated revenues for fees that the city has not previously assessed. Find out … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsEden Central School District – Capital Project Management (2024M-83)
… the additional work. Officials did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … York State Education Department (SED) in a timely manner for approval. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetDutchess County – Contract Monitoring (2023M-142)
… contract amount by $215,395. Key Recommendations Ensure all claims have appropriate supporting documentation and are …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Town of Allen – Town Clerk Collections (2024M-120)
… to allow us or the Town Board (Board) to determine whether all collections for culvert pipe sales were properly …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… are at increased risk of paying more than necessary for goods and services. Specifically: Forty-two of 126 … the Director did not develop and implement procedures for periodic price accuracy testing. Key Recommendations … regulations and AML. Develop and implement procedures for periodic price accuracy testing. County officials …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8DiNapoli: LIRR On-Time Performance Falls Short
… of the time, 21 times more often than the average of all other trains; The 6:14 p.m. and the 6:24 p.m. trains … to Long Island. The LIRR was responsible for 30 percent of all delays, cancellations and terminations in 2016, mostly … Sandy, contributing to delays. A plan to rehabilitate all four tunnels still has not been approved by Amtrak. When …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortOpinion 92-41
… used by residents and the fire district fire department for vehicular access to the properties within the district. … the requisite repairs. Fire districts are established for the purpose of providing fire protection and responding … fire districts to construct and repair suitable buildings for, among other things, the preservation, protection and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… of meetings between project managers and contractors, all of which is meant to ensure projects timeliness and costs … including that DHS: Create written policies for managing all aspects of the capital improvement process, including … competitive bidding, including keeping records of all bids. In response to the audit, DHS did not agree that it …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOpinion 88-34
… Atty Gen [Inf Opn] 1109 appear to be in conflict and ask for our opinion in this regard. In 21 Opns St Comp, 1965, p … accomplished in accordance with the procedures prescribed for the adoption of ordinances by Town Law, §§130 and 133. … to include a "rule or regulation of the town board for the violation of which a penalty is imposed". …
https://www.osc.ny.gov/legal-opinions/opinion-88-34English Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… largest private sector employer on Long Island, accounting for nearly 17 percent of private-sector jobs (193,500). From … higher than the state median of $62,765, too, at $105,744 for Nassau County and $92,838 for Suffolk County. However, there are pockets of both …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesOpinion 91-11
… which authorizes a city mayor to appoint a city engineer for a longer term than presently provided in the city charter … You indicate that the city engineer currently serves for a term of three years. You further state that the mayor … county manager from four years, subject to removal only for cause, to an indefinite term, subject to removal at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-11DiNapoli: Identity Theft Cases Surged in New York in 2020
… obtain medical services or medical insurance coverage and for a variety of other purposes. Identity thefts have surged … has compiled identity theft complaints related to COVID-19 for 2020 through mid-March 2021, reporting 3,617 in New York. … According to the FTC, imposters are filing claims for unemployment benefits using the names and personal …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020State Police Bulletin No. SP-219
… is to provide the Division of State Police instructions for processing the 2021 Education Payment. Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … be included in the calculation of overtime compensation for employees in BU07 and BU62. The 2021 Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… lifts a cloud that has hung over the city’s finances for years,” DiNapoli. “While New York City’s economy … economic recovery has already exceeded the average length for all recoveries since the end of World War II. Although the budget gaps for fiscal years 2019 through 2021 could be larger because …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Comptroller DiNapoli Releases Audits
… agencies, it did not ensure they met the qualifications for the new position into which they were hired or promoted, … experience, and operating license requirements and, for operating titles such as Train Operators, Conductors, and … expenditures, and duplicate compensation costs for overlapping services. The follow-up found DYCD made only …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0