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Lead Contamination of State Armories (Follow-Up)
… equipment. In September 2015, the National Guard Bureau’s Army National Guard (ARNG) issued guidance to all states …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… between the ages of three and five years. In addition to owning and operating the Amerimed Kids SEIT program, the … ended June 30, 2015, Amerimed Kids reported approximately $3.8 million in reimbursable costs for the SEIT cost-based …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualCost-Saving Ideas: Legal Requirements
… and water improvement districts, including voter approval requirements. Section 6-d details procedures for the … reserve for fire districts, including voter approval requirements. Section 99-g provides an optional, detailed … Sections 101 and 103 provide competitive bidding requirements which must be followed. Section 109-b provides …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… with costs totaling $35,701 could not be located. Town of Marathon – Claims Audit Process (Cortland County) The board … late payments associated with the lease agreement. Town of Marathon – Town Clerk (Cortland County) The clerk did not …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… construction sector in the nation, New York state is one of five states that have not recovered from pandemic job … businesses in New York City continue to face a variety of challenges, including softer demand for office space, … to lag in the near future,” DiNapoli said. “A number of factors, many of them out of the city’s control, will …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… plea today stands as a warning for those who attempt to cheat taxpayers and exploit gaps in oversight. I’d like to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtCircleville Fire District – Board Oversight (2013M-343)
… timely manner. Perform the annual audit of the Treasurer’s books and should engage an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Village of New York Mills – Justice Court (S9-14-4)
… January 1, 2012 through December 31, 2013. Background The Village covers approximately one square mile and has … is comprised of a Mayor and four Trustees, governs the Village and is responsible for overseeing the Court’s general … Court’s budgeted appropriations for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June … Village of Parish Board Oversight 2012M240 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. … 2009 and 2013, the Board expanded the scope of this project and increased the project budget from the original estimate of $602,620 to … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Montauk Fire District – Audit Follow-Up (2024M-117-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Montauk Fire District – Board Oversight (2024M-117), released in December 2024. The audit determined that: The Board of … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fNYS Common Retirement Fund Announces Third Quarter Results
… toward consistently achieving long term results but we watch the markets closely to capitalize on emerging …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Comptroller DiNapoli Releases School Audits
… may result in obtaining services on unfavorable terms and conditions, and give the appearance that professional service providers … County) District officials did not always procure goods and services in accordance with board policy. Although …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsOpinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to pay debts incurred in the operation of a … tax moneys to aid a volunteer firefighter in the running of his business …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Agencies Bulletin No. 1630
… Disabilities Secure Care Treatment Aide (DDSCTA) Trainee, 1, 2 LPN Sr. LPN 1, 2 Developmental Assistant - Trainee, 1, 2, 3 Direct … Overtime - 16HR RH2 - Retro Hospital Duty OT - 16HR 16S 16 HR Straight OMH/OPWDD R6S - Retro 16HR Straight Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceWestchester Community College – Fixed Assets (2017M-78)
… fixed assets for the period September 1, 2015 through March 8, 2017. Background Westchester Community College is a … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Easter Seals New York – Compliance With the Reimbursable Cost Manual
… the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … years ended December 31, 2013. Background Easter Seals NY, a not-for-profit organization, offers a wide variety of … services throughout New York State. Easter Seals NY is authorized by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manual