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State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… spent by the state, my office will continue to assist so that we can rebuild our state and make sure the money is …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryIX.9.B Transfers to Other Funds – IX. Federal Grants
… In order to preserve federal grant reporting requirements, statutory … the federal grant fund as an Operating Transfer (transfer account code 60810 along with the fund affiliate of the receiving fund). These transactions are referred to as "Source 9" transactions which denote that the transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsVendor File Advisory No. 5
… vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor Name References: Vendor Forms …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations … This is to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside the contract period. If the contract expired, agencies must follow applicable New York State …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… implemented cost-effective and equitable measures to control expenditures and share services. Key Finding … with other districts. Key Recommendations Continue to pursue cost-effective measures to minimize expenditures. Monitor the value of shared … officials implemented costeffective and equitable measures to control expenditures and share services …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureArchived: Legislative Session 2021–2022
… mortgages guaranteed by New York state homes and community renewal. Constitutional Amendment – A.9958/S.8931 …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… The pandemic program to help struggling households pay their rent faltered at the start, with New York being the … The pandemic program to help struggling households pay their rent faltered at the start with New York being the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Comptroller DiNapoli Releases School Audits
… Genesee and Wyoming Counties) District officials did not properly manage fuel operations. Specifically, the … prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling … and use. Auditors found the board and district officials do not have reasonable assurance that they would be able to …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Alfred – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the … funds. The board gave taxpayers the impression that real property taxes were levied to finance general town operations …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. … upon DiNapoli’s examination. “This individual had keys to the cash register and went on a spending spree with the … money,” said DiNapoli. “Residents trust public officials to safeguard their tax dollars and spend them appropriately. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated … Class and full-day Special Class in an Integrated Setting services to children with disabilities who are between the … SED-approved program, 1:1 Aides. However, payments for services under this other program are based on fixed fees, as …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… the cost per child on five contracts ranged from $1,981 to $5,332. Auditors also identified $38,514 paid to six … of New York: Upstate Medical University: Human Resource (HR) Practices (2018-S-57) Insufficient HR monitoring and oversight and poorly enforced policies and …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… over the past 18 months has created an overwhelming need for addiction treatment and recovery services. The Office of … the front line in addressing this crisis and responsible for providing, certifying and inspecting vital addiction services for more than 680,000 New Yorkers each year. Residential …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsMachias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District … and forward to June 18, 2025 to review Annual Financial Report (AFR) filings. Understanding the Audit Area A board of … A fire district treasurer (treasurer) should record and report financial transactions in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Local Sales Tax Growth Slows
… Local sales tax collections in 2014 suffered the slowest … in uncertain economic times,” said DiNapoli. “When our local governments have slower-than-expected revenue growth, … the future. As the 2015 fiscal year unfolds, I recommend local leaders continue their vigilance in monitoring their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsAddiction Support Services During Emergencies (Follow-Up)
… Objective To determine the extent of implementation of the three … Services and Supports (OASAS) certifies providers to operate over 1,700 substance use disorder and problem … OASAS conducts unannounced recertification reviews to assess providers’ compliance with regulatory requirements …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followSex Offender Registration (2014-MS-2)
… took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 … January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established … Court-certified sex offenders must comply with DCJS registration requirements including address verification, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Comptroller DiNapoli Releases School District Audits
… Funds (2022M-31) BOCES officials did not ensure the administrator returned forfeited funds from the health … The board and district officials did not properly manage fund balance and reserve funds. The board and district … (13%) and appropriated, on average, $2.8 million of fund balance that was not used. Reserves were not used in …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Albion – Financial Management (Orleans County) The board … fund balance to decline 65% from $1,165,418 as of Jan. 1, 2018 to $403,003 as of Dec. 31, 2020.If the board continues to use fund balance …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits