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Comptroller DiNapoli Releases State Audits
… 2013, determined the New York State Health Insurance Plan (NYSHIP) made improper payments totaling $137,459 to Davis …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Preemption (financing town … -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts … basis. Town Law, §§202 and 202-a provide the manner in which assessments shall be raised in town special …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… effectively.” Brewster Central School District – Financial Condition (Putnam County) District officials have taken … expenses. For example, due to anticipated increases in health insurance premiums, the district switched to lower cost health insurance coverage during the 2011-12 fiscal year and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central School … and the Renaissance Academy Charter School of the Arts . State Comptroller DiNapoli has made it a priority to audit …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … retain quotes or bids. A prior audit, which was released in August 2009, recommended that the district amend the …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… year’s widespread introduction of generative AI tools that can create new content such as text and images, it appears … the pandemic – illustrated the unintentional harm that can be caused by government AI systems designed or … and minimizes the potential for disparate impacts. I encourage my colleagues in government to join me in …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationThe North Country Is Among the Top Regions in the State for Agricultural Sales
… the important findings for the North Country: There were 3,612 farms in the North Country in 2022, a nearly 14% … agricultural districts throughout New York classified as solar electric generation facilities. In 2022, New York’s …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryOpinion 88-34
… of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, 1800; TOWN LAW, §§130, 131, 133; VILLAGE … Law, §§130 and 133. Thus, we expressed the opinion that a public hearing was required pursuant to Town Law, §130 and … devices are installed. This provision was first enacted as section 94-a of the former Village Law (repealed L. 1972, ch. …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 91-51
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Inter-fund Advance (from … user fees and benefit assessments to any other county fund in the manner prescribed by General Municipal Law, §9-a. You … are "assessed upon each ... parcel of land at the time and in the manner ..." provided for the levy of county taxes …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, … contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to … on a transaction will generally be based on the difference in whole days between the average date of check clearance for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilitySUNY Maritime College Review of PCard Transactions and TCard Expenses
… Purpose We examined select purchases made on State-issued Procurement … appropriate approvals prior to traveling. Key Findings We found 58 of 59 PCard transactions in our sample: (i) were … This includes $12,340 in inappropriate transactions. We also found Maritime approved up to $3,750 in unnecessary …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesCUNY Bulletin No. CU-118
… can be taken in the Begin Date. Select Elect as the Participation Election. Type the employee's TIAA eligibility … including Flat/Addl Amount and Goal Amount, using code 603 (TIAA Arrears Before Tax) or code 604 (TIAA Arrears After Tax). Do not enter a Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… will remain strong. The city made an upward revision of $8.6 billion to tax revenue in FY 2027, over 10% higher than in … of the Financial Plan of the City of New York (December 2025) New York State Comptroller DiNapoli Statement on New York City’s Preliminary Budget (Jan. 28, 2026) State Comptroller DiNapoli Statement on New …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Greater Amsterdam School District – Capital Project (2022M-50)
… contracts and accounted for the ongoing project. However, we found: While the Business Administrator maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… School officials do not have formal procedures to address breach notification, disaster recovery, data backup, password security management, IT asset inventory … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, password …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61