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State Comptroller DiNapoli Releases Municipal and School Audits

… the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0

DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds

… State Comptroller Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire … State Comptroller Thomas P DiNapoli today announced the arrest of Dennis Snow the treasurer of the LeRoy Fire …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-funds

State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget

… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary … projected migrant spending , will be used to close the FY 2025 budget gap. “Despite these positive developments, the …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables

… State agencies obtain the most economical and beneficial banking services and that banking services adequately meet the program needs of each …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview

New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal

… Thomas P. DiNapoli released the following statement on Governor Hochul’s executive budget proposal: “Governor … Thomas P DiNapoli released the following statement on Governor Hochuls executive budget proposal …

https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposal

Examination of Travel Expenses

This is a continuation of our examination detailed in Report 2015BSE104 which outlined our findings regarding travel expenses incurred by a Department employ

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expenses

Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)

… Purpose To determine the extent of implementation of the four … Medicaid made potential overpayments totaling $9.2 million to out-of-state hospitals because the Department did not use … audit report contained recommendations for the Department to recover improper Medicaid payments and adhere to …

https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-follow

Travel Advisory No. 2

… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

Contract Advisory No. 25

… Subject : Electronic Documents Submission System (EDSS) Guidance : The Office of the State … (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is currently being used to accept Grant …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edss

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

… Annual Financial Disclosure Statements that are meant to help identify conflicts of interest were not filed. … and collections were not monitored or correctly allocated to affected taxing jurisdictions (ATJs). 52 of 115 payments … than it should have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school …

https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m

Town of Owego – Shared Services Facility Capital Project (2022M-42)

… of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the … reports that compared actual revenues and expenditures to Board-approved contracts and financing sources. As a …

https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42

Wayne Central School District – Financial Management (2012M-229)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School … $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229

Tuckahoe Common School District – Purchasing (2013M-158)

… personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes … after District personnel follow the purchasing policy and regulation by using competitive methods to obtain the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

Weedsport Central School District – Financial Management (2016M-94)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94

Village of Islandia – Overtime (2023M-121)

… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121

Town of Perth – Conflict of Interest (2024M-142)

… Board member approved the $13,183 payment.  According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of interest. …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142

Town of Philipstown – Financial Management (2024M-100)

… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not:  Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100

Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology