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Opinion 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-89-9Opinion 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-92-37DiNapoli: 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-4Comptroller DiNapoli Releases Municipal Audits
… from her position. In addition, the board does not review all individual claims and has not adopted written cash … employees and found significant personal Internet use on all 10 computers that was not related to town business. … New …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … that BMCC officials should have transferred to the City of New York (City). Of 78 payments (totaling $3,136,579) paid from …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followWyandanch Union Free School District - Budget Review (B19-7-1)
… million in 2018-19, and proposed a budget of $78.2 million for 2019-20. Key Findings Significant estimated revenues and … reasonable. The District’s audited financial statements for the period ending June 30, 2018 indicate that … budgeted expenditures in the $71.3 million adopted budget for the 2018-19 fiscal year are not reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Circleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343CUNY Bulletin No. CU-356
… Employees Employees in Bargaining Units T8, AJ and GA who are doctoral students represented by the Professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… and Erie County District Attorney John J. Flynn announced today. Joanne Erickson, 54, stole cash payments that were … and the Recreation Center supervisor. The Comptroller's office conducted an investigation and audit, discovered the … Erickson was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Comptroller Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… New York State Comptroller Thomas P. DiNapoli announced today his office stopped $24.2 million … of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits based on … to unscrupulous tax preparers filing false returns. Other popular scams uncovered by DiNapoli's office include the use …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsYouth Facility Chargeback Rates to Localities (Follow-Up)
… Findings Officials made considerable progress in ensuring all costs are accurately included in the calculation of the … which outlines how the rates should be calculated and all the costs that should be included when performing the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… a maximum staff of 595. Our initial audit report, issued on January 28, 2011, found Institute management had not … royalty rights for certain patented technologies developed on its premises and/or by its employees. We made seven … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued October 7, 2015 (Report … Department of Probation: Oversight of Persons Convicted of Driving While Intoxicated (2014-N-4) … To determine the … our initial audit report Oversight of Persons Convicted of Driving While Into …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… that ITS did not have established policies and procedures for backup of key Division systems. Also, ITS does not have … regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. We … policies and did not establish adequate processes for monitoring and oversight of user access of Division …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-follow