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Amusement Park and Fair Ride Safety
… three-year period, 42 Department staff made over 4,800 site visits to conduct inspections of rides across the State. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyComptroller DiNapoli Releases Municipal Audits
… part of the town’s operations, reducing unexpended surplus funds in the general fund from more than $304,500 as of Jan. … proceeds for capital projects with the town’s operating funds. Village of Round Lake – Budgeting Practices and … substantial financial decline in both the water and sewer funds. The board also adopted budgets that appropriated more …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which … Enterprises (MWBE) Program (2014-S-13) State agencies and public authorities must file a master goal plan or an update by Jan. 15 of each year. Such plans must also indicate the …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsImplementation of the Security Guard Act (Follow-Up)
… protecting the health and safety of New Yorkers. Article 7-A of the General Business Law, also known as the Security … requires that individuals working as security guards have a valid registration card, and entrusts the Department with issuing registration cards for all security guard applicants who meet the requirements …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followSales Tax Vendor Registration Practices (Follow-Up)
… of Taxation and Finance (Department) is responsible for administering more than 40 State and local taxes, … and require vendors that make these sales to register for a Certificate of Authority (COA), collect the tax from … represented 13.9% of all taxes collected by the Department for the State Fiscal Year (SFY) ending March 31, 2022. During …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followDiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… Guess? Inc. has agreed to disclose its efforts to mitigate a variety of risks including workplace safety and … value. In Bangladesh, we’ve witnessed the devastating loss of life that can result when workplace safety is … social and governance issues. The company will follow up with a "comprehensive report" every two years and expects …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksOversight of Select High-Technology Projects (Follow-Up)
… ESD undertakes projects intended to generate employment and economic benefits and provide financial assistance to companies locating or …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followAvoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… and New York State Police Superintendent Steven G. James announced today. Rose pled guilty to grand larceny in … and prosecuted to the fullest extent of the law.” James said, “This guilty plea demonstrates the vital … stole from the department. Rose pled guilty before Judge Michael Nolan in Oneida County Court to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… depend on the amount of capital funding made available by New York state and New York City, and whether the economy … the city to close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the public mass transportation system is critical to the state …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… for students and districts as a result of their actions on chronic absenteeism. However, without establishing … schools and BOCES; Provide clear guidance to districts on how to set up local attendance codes that will translate …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating volunteer … requesting funds to help him through this "slow period". For purposes of this opinion, we assume the firefighter is … such moneys as follows: ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … a consulting engineer who regularly represents developers in matters before the planning board would not appear to raise questions as to potential prohibited interests in town contracts. The secretary, however, would be …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… transparent and timely detailed reporting of the use and administration of federal funds is necessary. Closely monitor …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesDiNapoli Announces New $7 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced … to helping Northern Ireland's businesses grow and is a real endorsement of the strong entrepreneurial spirit which … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandHughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 … Board has not developed adequate policies and procedures for the procurement of goods and services, credit card use, …
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
… that their money is being spent appropriately and effectively.” Capital Region Board of Cooperative Educational …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… ). About the Program Our initial report, which was issued on April 10, 2018, examined whether the Division of Housing … match was for 2012. Further, the Private Housing Finance Law states that tenants whose income exceeds the maximum … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
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)
… Program used for various applications including student administration, financial administration, and human resources. As of February 15, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCapital Planning (Follow-Up)
… audit report, Niagara Frontier Transportation Authority: Capital Planning (Report 2015-S-37 ). Background The Niagara … and two international airports. NFTA records list 3,770 capital assets costing approximately $1.6 billion. The Public …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-follow