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Tuition Assistance Program – CUNY York College

… For the three academic years ended June 30, 2014, the school certified 17,517 awards totaling over $33.2 million … not properly matriculated. York posted “NC” (No Credit) grades to the transcripts for some students we reviewed. … accumulate less than 28 credits and who failed a 100-Level course have their “F” grades automatically converted to NC …

https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-college

Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money

… fire companies are created to protect the public," State Comptroller Thomas P. DiNapoli said. "But Gail … General Schneiderman. "Communities across New York rely on Volunteer Fire Companies to serve the public and provide … is the result of an investigation conducted by the State Comptroller's Office Division of Investigations and the …

https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-company

Operational Advisory No. 32

… regarding new Vendor ID’s, the proper use of the Vendor ID and required supporting documentation including related voucher identification and attachments for all ROA transactions submitted online or … but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Citibank voucher ID as …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelines

Comptroller DiNapoli Releases School Audits

… District and the Three Village Central School District . “In an era of limited resources and increased accountability, … entries were made for interfund loans on fund ledgers. In addition, the district did not always pay employees at the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2

New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year

… and charter schools, with a combined student population of nearly 2.7 million, reported more than 32,000 violent and … today by State Comptroller Thomas P. DiNapoli. "Violence of any kind has no place in our schools and the public … on a regular basis. My office recently completed a series of audits looking at the programs New York has in place to …

https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-year

State Agencies Bulletin No. 2011

… Affected Employees: All employees in Bargaining Unit 01 or Bargaining Unit 21 represented by NYSCOPBA who meet the … in the Additional Pay page for NYSCOPBA Bargaining Unit 01 and 21 employees already receiving location pay. Effective … Date Effective Date Check date Administration Lag 04/01/2022 03/31/2022 04/27/2022 Institution Lag 04/01/2022 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-pay

State Comptroller DiNapoli Releases Audits

… today the following audits have been issued. Office of Alcoholism and Substance Abuse Services: Oversight of Contract Expenditures of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … too early. While many claims were filled just a few days earlier than allowed by policy, nearly 43% of the findings had 20 or more excess supply days. Auditors identified multiple weaknesses in DOH’s edit …

https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-audits

Effectiveness of the Information Technology Transformation

… underway. Such assessment should be completed in a most timely manner. Further, we encourage ITS to establish …

https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformation

Local Government – 2023 Financial Condition Report

… for local governments with a calendar fiscal year in 2024 is 6.26 percent. The combination of high inflation and the 2 …

https://www.osc.ny.gov/reports/finance/2023-fcr/local-government

State Comptroller DiNapoli Releases Audits

… Funding for Election Technology and Security (2020-S-18) Generally, the BOE has utilized available funding from … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-audits

State Contract and Payment Actions in April

… Inc. for bridge rehabilitation on Cochecton Dam Road in Sullivan County. $3.3 million with Binghamton Road Electric LLC for pedestrian safety improvements on Route …

https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-april

Comptroller DiNapoli Releases State Audits

… Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the … Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) In 2012, auditors conducted a … in addressing the problems identified. Department of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits

Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)

… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , Cortland City … School District , Glens Falls Common School District and the West Seneca Central School District . “In an era of … P DiNapoli today announced his office completed audits of the CampbellSavona Central School District Cortland City …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition … the chief water operator procured all goods and services in accordance with village policy. As a result, there is an … increased risk that the village paid more than necessary for goods and services or made purchases that were not in the …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits

Opinion 89-63

… that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing … housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County Court …

https://www.osc.ny.gov/legal-opinions/opinion-89-63