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Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits …
https://www.osc.ny.gov/local-government/auditsTips to Help You Keep Your Money
… a family member or trusted friend or advisor where you store your financial records. Resources About Unclaimed Funds … Documentation Claim Submitted - What's Next? … Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyUnexpected Delays and Events
… Atlantic Terminal, Brooklyn; and Hunterspoint Avenue, Queens – through a major transfer hub at Jamaica to the … of the public’s trust and support. It pledges to operate a safe, accessible, clean, cost-effective, customer-focused … movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also communicates with train …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of … curfew checks, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. The audit … at regional DOCCS offices in the Bronx, Brooklyn, Elmira, New Rochelle, Northeast (Albany), Peekskill, Rochester and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… in which the fire protection district is located, after public hearing, may dissolve the fire protection district and … 172-d further states that, whenever the town board, after public hearing, adopts a resolution approving the dissolution …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… than seven months ago with $1.9 billion in unanticipated resources now expected to be available over the course of the … the size of projected budget gaps and help fund the next capital program. “The MTA’s financial outlook is much … faces budget risks, including the pace of the economic recovery and the impact of the next round of collective …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of local departments of social services and homeless shelter providers to make sure those entering the shelters … per year from 2018 to 2022. Each client who enters a shelter must take part in a needs assessment and the … to be completed within the first 10 days of admission to a shelter. DiNapoli’s auditors found from January 2018 to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … Auditing (Onondaga County) While the claims reviewed were for appropriate village expenditures, the board did not audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… 158 of 843 dams (19%) did not have an emergency plan on file with DEC, including 153 of 505 (30%) Hazard Class B … dams (67%) did not have a recently updated Emergency Plan on file and 28 (6%) did not have an annual update filed … of 843 dams (33%) did not have an engineering assessment on file, including 249 of 505 (49%) Hazard Class B dams and …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesHoltsville Fire District – Financial Management (2025M-4)
… If a board chooses to accumulate money for future capital improvements and equipment, it must pass a resolution to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… surcharges were generally properly calculated and assessed for the tested transactions at the sampled developments, … only 30 percent of the required income verification audits for our sample had been done. We also found that developments … time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law states …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… legacy systems, is an Enterprise Resource Program used for various applications including student administration, … only to functions that were necessary to meet their needs. For example, CUNY Central Office granted 60 roles to … without adequate justification. The business needs for the ASLs to have the roles in question were unclear. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCapital Planning (Follow-Up)
… Purpose To determine the extent of the implementation of the three … $1.6 billion. The Public Authorities Law requires NFTA to prepare a five-year capital plan, along with annual … by Public Authorities Law, but could not demonstrate how these plans addressed its highest capital needs. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWebsite Accessibility
… Acrobat to read Portable Document Format (PDF) files. Microsoft Word Microsoft offers file viewer and converter programs to enable … another version of MS-Word to open and view MS-Word files. Microsoft Excel Microsoft offers Microsoft offers to enable …
https://www.osc.ny.gov/help/website-accessibilityDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… in the third degree, a Class D felony, before Judge Peter Bradstreet. Riley also admitted taking tax penalty …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… special education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas … district officials developed a more cost-effective way to provide special education services to students that … state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationHughsonville Fire Company – Financial Activities (2014M-201)
… oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. Background … cash disbursements or the audit of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases School Audits
… transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT … as a breach notification policy or online banking policy. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Property Tax Credits
… Purpose The objective of our examination was to determine whether Property Tax Freeze, Property Tax … in levy year 2014. Each of these credits are intended to offset the cost of property or school taxes on a … through June 30, 2017. Key Findings Using data analytics to examine high risk transactions, we identified and returned …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits