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Opinion 98-16
… -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … district must hold moneys paid into a tax certiorari reserve fund before the moneys may be returned to the school …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Omni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Omni Childhood Center, Inc. (Omni) on its Consolidated Fiscal … reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to … To determine whether the costs reported by Omni Childhood Center Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualSelected Management and Operations Practices
… vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of … be achieved. We also determined whether NYPA’s EVolve NY program met its initial project goals by the end of 2019. … vehicle initiatives and programs placed the Charge NY and Charge NY 20 charging stations in locations where the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Chappaqua Central School District – Fixed Assets (Westchester County) District … count for district departments. Williamsville Central School District – Financial Management (Erie County) The …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, mismanagement, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… agreements with four major U.S. companies to evaluate and set targets to reduce their greenhouse gas emissions (GHG) and regularly report on their progress toward meeting their … agreements with four major US companies to evaluate and set targets to reduce their greenhouse gas emissions GHG …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside … debt, and operate with little oversight, according to a report issued today by State Comptroller Thomas P. DiNapoli. In an effort to enhance oversight over local authorities, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyComplaint Processing (Follow-Up)
… four recommendations included in our initial audit report, Complaint Processing (Report 2020-N-9 ). About the Program The New York City Civilian Complaint Review Board (CCRB) receives, investigates, … bias-based policing and racial profiling. Once a civilian complaint is filed, investigators gather documentary and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 … which provides a wide range of health care services to individuals who are economically disadvantaged and/or have … Health (NYSOH) as a new online marketplace for individuals to obtain health insurance coverage, including Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followDiNapoli Releases Report on Tax Check-Off Donations
… in the 2019-20 state fiscal year (SFY), according to a report released today by State Comptroller Thomas P. DiNapoli. A report issued by DiNapoli’s office in 2014 found that large … spent on the intended purposes in a timely manner. The report released today found that 14 funds had higher balances …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… writers and poets, Maya Angelou, a woman who gave a voice to millions and whose works of poetry and prose transcended … writers and poets Maya Angelou a woman who gave a voice to millions and whose works of poetry and prose transcended …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation … Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal … State and certain local taxes are administered by the State Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesDiNapoli: Health Care Jobs Grow Across New York
… Health care employment rose by more than 18 percent over the past decade, more than double the pace of overall … led with an increase of nearly 33 percent, followed by Long Island (25.1 percent), the Finger Lakes (18.9 percent), … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkComptroller DiNapoli Releases State Audits
… certified students as eligible for state financial aid awards. New York City Department of Health and Mental Hygiene …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper approval, according to an … 2010 through February 2015, college officials created 10 senior executive positions with annual salaries averaging … also made questionable compensation payments to two senior executives totaling $77,000 and increased the salaries …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable … used rechargeable batteries. The objective of our initial audit, issued on June 29, 2022, was to determine whether DEC … lithium-ion and other types of rechargeable batteries. The audit found DEC was not effectively monitoring manufacturer …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followComptroller DiNapoli Releases School Audits
… Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt … of the potential consequences of unauthorized access. Indian River Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could not … Thomas P. DiNapoli. “The COVID-19 pandemic forced school districts to quickly adapt to a new environment, using … 1,155 IT assets to confirm they were inventoried in school districts’ records and selected 945 of these to see if …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were … Summary The Board and Treasurers did not ensure financial activities were properly recorded and reported and funds were … information to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5