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State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure

… State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced … spending has become a well-established best practice. “The New York State Common Retirement Fund and State Comptroller … heightened risks companies face from political spending.” New Requests  In 2024, DiNapoli asked a new set of 16 …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosure

DiNapoli Op Ed in Times Union

… has called on New York’s leaders to enact robust oversight over government’s uses of AI. We need to be assured that …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-union

DiNapoli Releases Report on Nonprofit Industry

… State Comptroller Thomas P. DiNapoli released a report that showed nonprofit organizations in 2022 provided … have been a persistent problem faced by nonprofits. When contracts or payments are late, nonprofits may decrease … or lay off workers, or rely on loans or lines of credit to get by. State Comptroller DiNapoli reiterated his call for …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industry

Town of Cincinnatus – Financial Operations (2016M-238)

… of our audit was to review the Town’s financial operations for the period January 1, 2015 through April 29, 2016. … an elected five-member Town Board. Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not updated its …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… appropriations. The Board did not adopt realistic budgets. For example, expenditures were underestimated by nearly $1.5 … and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Town of Greig – Long-Term Planning (2023M-13)

… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not … policies. As a result, the Board lacks important tools to project current and future operating and capital needs and … policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Village of Solvay – Financial Management (2023M-49)

… – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and … 2020-21, the electric fund’s total net assets declined by approximately $9 million and cash declined from $4.1 …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Plainville Fire District – Board Oversight (2021M-91)

… develop multiyear financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

Who Is Responsible? – Travel and Conference Expense Management

… and accountability of travel and conference expenses in accordance with board policies: Management officials (or …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. State University of New York – Oversight of … them less expensive because they are less involved and do not require a patient’s continued presence in a facility. … these claims were improper if the services provided should have been billed as outpatient. For a judgmental sample of …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-audits

DiNapoli: Audit Recommends Better Protections for Child Performers

… permit renewals, and 3,500 permits not identified by type. For the same period, DOL issued 844 employer certificates. … performers, the Comptroller’s office established accounts for performers’ earnings (deposits from employers) if parents … more than $640,000 had been deposited with the Comptroller for about 5,600 child performers. Auditors examined the …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performers

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint a finance … by the Treasurer and determine the status of the $7,123 in questionable cash withdrawals. Appoint a finance committee …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… The Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire … report relating to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as required by …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

West Webster Fire District – Financial Management (2023M-23)

… with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did … balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic budgets and appropriate fund …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Town of Kendall – Justice Court (2013M-130)

… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Opinion 93-24

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … St Comp, 1961, p 252; cf . Wells v Town of Salina , 119 NY 280). Subdivision 14 of section 176 of the Town Law …

https://www.osc.ny.gov/legal-opinions/opinion-93-24

IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions

… Excel file . Contractual Services Contractual services are defined as an agreement between two or more parties to … etc.). 51061 Computer Game/ Entertainment Software Video games or other entertainment played on a personal … server and not a dedicated Central Processing Unit (CPU). Video/Data/Voice Equipment & Parts 51050 Videoconferencing …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-service