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Rockland County Community College - Employee Benefits (2020M-5)
… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Town of Sheldon – Financial Management (2017M-261)
… 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population of … Town of Sheldon Financial Management 2017M261 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… 1, 2014 through December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town … Valley Stream Union Free School District 30 Purchasing 2016M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Poland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… DOCCS also requires officers to obtain an updated digital photo of each SIST respondent every 90 days and any time a … Auditors also reviewed the timeliness of SIST offender photo updates. Photos of SIST offenders are supposed to be … a month late. At the time of the audit, one respondent’s photo had not been updated in almost a year. The …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… to adopt the majority of the recommendations in part or in full. According to DCWP, a unique challenge in identifying … enforcement to improve compliance. The agency’s full response can be found in the audit. Audit NYC Department …
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
… and aging. To protect against loss of life and property from flooding and dam failures, DEC manages a program that … found that some dam owners had not submitted to DEC the required emergency plans, engineering assessments or proof … found: 158 of 843 dams (19%) did not have an emergency plan on file with DEC, including 153 of 505 (30%) Hazard …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 89-9
… or, to the extent that the funds are not exempt from claims of creditors, to a creditor or to a person who … and pay them into the general fund (see 1988 Opns St Comp No. 88-14, p 23). Alternatively, after holding the … Law, §1310. Please note, however, that the county is not required to proceed under section 1310, and that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… a town board resolution "establishing or extending a fire alarm or a fire protection district, or consolidating two or … protection district, or dissolving a fire district, a fire alarm or fire protection district" must be filed with the … relative to the establishment and extension of fire alarm and fire protection districts situated within certain …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: 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-sheltersDiNapoli: MTA Budget Outlook Improves
… MTA still faces budget risks, including the pace of the economic recovery and the impact of the next round of … to finish the East Side Access project and to begin new expansion projects, such as the next phase of the Second Avenue Subway. In an effort to reduce the …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesState Comptroller DiNapoli Releases Municipal & School Audits
… District – Long-Term Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term … audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the claims reviewed were for appropriate … reviewed. Village of Lake George – Records and Reports (Warren County) Due to the treasurer and former secretary not …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… More than 30 years after the Americans with Disabilities Act (ADA) prohibited … also found that: Parks created an ADA coordinator position after the original audit, but the individual’s oversight is … More than 30 years after the Americans with Disabilities Act ADA prohibited …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesHoltsville Fire District – Financial Management (2025M-4)
The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an additional $1 million into reserve funds This was 45 percent more than the $22 million in transfers planned with no indic
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Opinion 89-12
… decide any questions as to quality and acceptability of materials or work. The engineer was an officer of a company …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23DiNapoli: Wall St. Profits Soared in First Half of 2020
… jump was propelled by $2.4 trillion in federal stimulus funds and the lowering of interest rates to near zero, which …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020EDSS - Procurement Contract / Amendment Help
… Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. Please use the appropriate audit type in SFS based on the chart below. EON Electronic – … Intergovernmental EBV Electronic – Best Value (RFP) In EDSS, you can search by the Audit ID or PeopleSoft ID to …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-help