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Unexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to … six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter railroad and the oldest … hub at Jamaica to the easternmost tip of Long Island. The LIRR operates 24 hours a day, 7 days a week. On an average …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… The state Department of Corrections and Community Supervision (DOCCS) is not adequately … to make the minimum number of required monthly contacts and not performing mandated curfew checks, according to an … compliance with the state’s Sex Offender Management and Treatment Act (Act) at regional DOCCS offices in the …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND … Wages of a deceased county employee which remain unclaimed for six years may be transferred into the county's general … of administration authorizing the sister to receive the funds have not been presented to the county. You ask how the …
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-92-37DiNapoli: MTA Budget Outlook Improves
… over the course of the financial plan period, yet it still plans to raise fares and tolls by 15 percent over a … by New York State Comptroller Thomas P. DiNapoli. The MTA plans to use the bulk of the unanticipated resources to … through 2017, driven by higher debt service and fringe benefit costs. Debt service is expected to reach $3 billion …
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
… New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands equal access to public spaces, but we found hundreds of barriers to people …
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
… since identified in prior audit reports issued in 2016 and 2020. Their complete response is included in the report. …
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
… New York State Comptroller Thomas P. DiNapoli today announced the … County) The assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. …
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
… maintain dams in a safe condition. Dam failures can occur for a host of reasons, including floods, construction … certain condition ratings require the dam owner to act. For example, a condition rating of unsafe requires immediate … drain the reservoir to reduce or eliminate the potential for a dam failure. DiNapoli’s audit also recommends 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-4Comptroller DiNapoli Releases Municipal Audits
… 10 employees and found significant personal Internet use on all 10 computers that was not related to town business. … …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… of July 1, 2008, CUNY colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 … accounts that CUNY Central officials identified for BMCC, seven required such a notification. CUNY Central did not have … that were not on CUNY Central’s list. These findings point to weaknesses in the monitoring of bank accounts, which …
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)
… to overestimated State aid ($1.6 million or 4 percent), outside services ($2.4 million or 26 percent) and health insurance … due to overestimated State aid ($733,166 or 2 percent), outside services ($1.1 million or 12 percent) and health …
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)
… since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all claims … public accountant to audit the District’s financial and LOSAP records. … Circleville Fire District Board Oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343CUNY Bulletin No. CU-356
… Affected Employees Employees in Bargaining Units T8, AJ and GA who are doctoral students represented by the Professional Staff Congress and enrolled as a matriculated doctoral student in a CUNY graduate program, and simultaneously employed in one of the following titles: …
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
… taxpayers, but stole money intended to support programs for children in the Village of Hamburg. I want to thank our partners in the State Comptroller's Office for conducting this audit, which allowed us to prosecute this … official misconduct. She is due back in court on Jan. 9 for sentencing. Since taking office in 2007, DiNapoli has …
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
… Thomas P. DiNapoli today estimated a potential Long Island Rail Road (LIRR) strike could cause up to $50 million … rely on the railroad every day when traveling between Long Island and New York City, and within Long Island for work and …
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)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
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
… the system, but my auditors are staying one step ahead of them," DiNapoli said. "My office continues to stop … month. The Comptroller's auditors work with the state's Department of Taxation and Finance to stop questionable … process, DiNapoli's auditors act as a second line of defense to stop inappropriate refunds on high risk returns. …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsYouth Facility Chargeback Rates to Localities (Follow-Up)
… whether chargeback rates used by the Office of Children and Family Services (OCFS) were calculated appropriately, and whether OCFS had been collecting the appropriate … its rates in a timely manner, as well as in billing and collecting million of dollars in required reimbursements …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-follow