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State Comptroller DiNapoli Releases Audits
… Preferred Source Program grants "preferred source" status to Corcraft and not-for-profit organizations that serve and employ the blind, … for the Disabled (NYSID) is the agency designated to facilitate orders among agencies for the severely disabled …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The full op-ed is below: Putting the Public Back Into Campaign Finance Democracy works best when the voices of all people are included and represented. The launch last November of the state Public Campaign Finance Program (PCFP) empowers everyday New Yorkers …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeState Comptroller DiNapoli Releases Municipal & School Audits
… $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any … employment agreement indicating he was not eligible to receive overtime payments. In addition, one employee was … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or district policy. Town …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Agencies Bulletin No. 1992
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 and 2021 PEF LLS payments for newly eligible employees, the increases to the previously paid April 2019, 2020, and 2021 five (5) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … officials did not properly classify the amounts due to the general fund from the water and sewer funds. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in a timely manner and receipts for rent were not issued to apartment complex tenants. Town of Groveland – Fiscal …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position as a public official to engage in a scheme that defrauded the Mount Vernon Board of Water Supply of $365,000 to pay the personal legal expenses of the former Mount Vernon …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonXII.6.O Paying Retainage – XII. Expenditures
… Unit and a vendor, and the Business Unit deems it prudent to retain a certain percentage of contractual payments until … Process and Document Preparation: COMPLETING A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., contract … the vendor payment as retainage. The vendor should invoice for the full amount of goods or services provided, including …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageOpinion 90-23
… debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is required by local law or ordinance to be assessed against real property, to the extent that the outstanding debt, when added to …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … officials have not established policies and procedures to monitor the Microenterprise Development Loan Fund (MDLF) …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Niagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of Huntington – Payroll and Legal Services (2013M-28)
… by contract bargaining agreements. The Town contracted with 23 attorneys, who were paid a total of $1.9 million … policy. Further, although the Town had written agreements with these attorneys, the agreements did not require that … agreements and limit leave accrual balances in accordance with these agreements. Consider using a RFP process to …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28State Comptroller DiNapoli Releases Audits
… (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the Institute for Community Living to provide a range of services for the homeless. Auditors … that DHS did not effectively monitor its contract to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year … Village of Monticello Budget Review B41415 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15DiNapoli Statement on MTA Budget
… Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in order to prepare for potential federal funding cuts. “On the … the sources of these potential savings, which it expects to total $250 million by 2029. “The Authority also pushed …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code … Did the Town of Middlesex Town Town Board Board ensure that code enforcement …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Travel Advisory No. 10
… the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description … XIII.1 Employee Expense Reimbursement Overview Updated to indicate that moving expense reimbursements are no longer … instead be processed through PayServ. XIII.8 Procedures for Employee Non-Travel Expense Reimbursement Updated to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursements