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City of Fulton – Audit Follow-Up (2021M-184-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s … The purpose of our review was to assess the City of Fultons City progress …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… of Corrections and Community Supervision (DOCCS) is not adequately monitoring the state’s most dangerous sex … Rochester and Syracuse. Under state regulations, DOCCS is responsible for closely monitoring sex offenders’ … state Department of Corrections and Community Supervision is not adequately monitoring the states most dangerous sex …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain approval of the State Comptroller) STATE COMPTROLLER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… financial plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according … the bulk of the unanticipated resources to improve service and maintenance, reduce the size of projected budget gaps and help fund the next capital program. “The MTA’s financial …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… not be ‘readily achievable’ now, due to differences in the Mayoral administration, funding priorities, and staff.” Report NYC Dept. of Parks & Recreation: Park Accessibility for People With Disabilities NYC Dept. of Parks & Recreation: Compliance with ADA …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… local departments of social services and homeless shelter providers to make sure those entering the shelters are being … to get the services they need and transition to permanent housing, according to an audit released today by State … enough to ensure local social service offices and other providers are providing them with the services they require …
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
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … approximately $171,000 were approved by department heads after the claims were paid, five paid claims ($6,800) were …
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
… The New York State Department of Environmental Conservation (DEC) … failures, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. … The New York State Department of Environmental Conservation DEC …
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)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Unexpected Delays and Events
… It extends from three major New York City terminals – Penn Station, Manhattan; Atlantic Terminal, Brooklyn; and … public via phone, web, customer email, tweet, postings on station message boards and displays, MTA’s Train Time phone … LIRR. The tracks and tunnels used by the LIRR from Penn Station in Manhattan to Sunnyside in Queens are owned, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… New York City’s Department of Consumer and Worker Protection (DCWP) is falling short in … intelligence (AI) in employment decisions, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … New York Citys Department of Consumer and Worker Protection DCWP is falling short in …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirVendor File Advisory No. 6
… regarding Vendor Designations. The SFS currently displays information on “Vendor Certifications,” designations authorized by a … requirements. Beginning in January 2017, SFS will also display “Vendor Classifications,” a designation for the type …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsSyracuse City School District – Claims Audit Process (2016M-290)
… Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component … year totaled approximately $393 million. Key Finding In some instances, purchase orders are not issued prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290State Agencies Bulletin No. 673
… 533. Note :The vendor will submit all transactions for starts, cancellations, and/or changes on a weekly file. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-planState Agencies Bulletin No. 1069
… new voluntary auto/homeowner insurance program (Code 549) available to members of the Public Employees Federation … changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected … the new voluntary autohomeowner insurance program Code 549 available to members of the Public Employees Federation PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifePelham Union Free School District – Reserve Funds (2015M-366)
… audit was to examine the District’s management of reserves for the period July 1, 2014 through September 3, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $67 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… to review the District’s financial management practices for the period July 1, 2012 through July 19, 2016. Background … an elected seven-member Board of Education. Appropriations for the 2015-16 fiscal year totaled approximately $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Menands Union Free School District – Payroll (2015M-268)
… Purpose of Audit The purpose of our audit was to review the District employees’ wages and the deductions … of Education and operates one school with approximately 250 students. The District’s budget for the 2014-15 fiscal year was about $7.4 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Chenango Valley Central School District – Capital Project Management (2016M-58)
… Finding District officials properly managed Phase I of the capital project, which involved constructing, renovating and … Chenango Valley Central School District Capital Project Management 2016M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016m