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Greenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Student Achievement Program
… and a PIN number will be mailed to the attention of your school principal. The Comptroller is honored to … DiNapolis Student Achievement Program promote the ideals of public service among the leaders of tomorrow …
https://www.osc.ny.gov/student-achievementDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… The state Department of Corrections and Community Supervision (DOCCS) is not … sex offenders, often failing to make the minimum number of required monthly contacts and not performing mandated … sex offenders’ compliance with court-ordered conditions of their release. The Act applies to offenders who have been …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersUnexpected Delays and Events
… both the largest commuter railroad and the oldest railroad in America operating under its original name. It extends from … oversees the movement of trains and train dispatchers in its Operations Center (Center) in Jamaica. It also communicates with train crews and signal …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… by state law and the village’s procurement policy. In addition, 36 claims totaling approximately $171,000 were … to the claim but were approved for payment by the board. In addition, the commissioners approved and audited their own … real property tax exemptions. Of the 408 tax exemptions in those categories granted in 2022 and 2023, auditors …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: 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 enforcing Local Law 144 (LL144) which regulates the use of … New York Citys Department of Consumer and Worker Protection DCWP is falling short in enforcing Local Law 144 LL144 which …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… should improve oversight and enforcement of compliance with the state’s dam safety regulations to guard against … risks and potential of failure by ensuring owners comply with safety standards and regulations, including having … inspections, permitting, and oversight of compliance with regulations. Auditors looked at 843 dams from January …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 89-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … affidavit as provided in this section. ABANDONED PROPERTY LAW, §1310: Wages of a deceased county employee which remain …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the … pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's approval is generally not …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Holtsville Fire District – Financial Management (2025M-4)
… (District) Board of Commissioners (Board) adopt budgets with reasonable estimates and properly establish and manage … to provide resources for an intended future use with a clear purpose or intent that aligns with the statute authorizing the fund. If a board chooses to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering … are being set up with a plan to get the services they need and transition to permanent housing, according to an audit …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: MTA Budget Outlook Improves
… The Metropolitan Transportation Authority (MTA) is on … unanticipated resources now expected to be available over the course of the financial plan period, yet it still plans … The Metropolitan Transportation Authority MTA is on stronger …
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
… More than 30 years after the Americans with Disabilities Act (ADA) prohibited discrimination on the … City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA standards, … public spaces, but we found hundreds of barriers to people with disabilities in our city parks, playgrounds and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesWebsite Accessibility
… This Website complies with the Accessibility of Web-Based Information and … plug-ins to be viewable. Plug-ins are software that work with your browser to provide capability the browser may not … that contain one or more compressed files. Files with this extension (.zip) require the WinZip to open and …
https://www.osc.ny.gov/help/website-accessibilityProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program … whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsCity 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 (City) progress, as of June 2025, in implementing … The purpose of our review was to assess the City of Fultons City progress as of June 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… also admitted taking tax penalty payments and other cash for six years. Sentencing is scheduled for March 2. Riley is expected to be sentenced … New York State Police, we were able to bring this public official to justice.” “Abuse of the public trust by those, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followHughsonville Fire Company – Financial Activities (2014M-201)
Hughsonville Fire Company Financial Activities 2014M201
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201