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University at Buffalo – Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The … for audit were documented and adhered to State travel rules and regulations. The 13 employees are athletic coaches … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesEfficiency of Warehouse Space (Follow-Up)
… Spending and Government Efficiency (SAGE) Commission was formed to streamline State government operations by …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followState Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster County) The board … fund balance for the general, water and sewer funds from $2.4 million in 2014 to $4.1 million in 2018. Furthermore, … reviewed while experiencing operating surpluses totaling $2 million. Town of Pelham – Information Technology …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming Central School … policy. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… software installed on Albany Water Board computers and mobile devices is not always appropriate and necessary. … unnecessary software on 60 computers (97 percent) and six mobile devices (32 percent) including gaming, streaming and … did not establish controls to prevent computer and mobile device users from downloading applications from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… which auditors discussed with district officials, teacher center personnel costs of $434,790 were supported, properly allocated and accurately reported as teacher center costs. Find out how your government money is … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsMontauk Fire District – Audit Follow-Up (2024M-117-F)
… Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … the Montauk Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCaton 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-financialWyandanch Union Free School District - Budget Review (B19-7-1)
… outside services ($2.4 million or 26 percent) and health insurance benefits ($481,944 or 6 percent). Significant … least 60 percent of District residents vote to exceed this statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Caledonia-Mumford Central School District – Financial Management (2024M-101)
… revenues and expenditures accumulated over time. As a result, the District’s surplus fund balance is two times … real property taxes to be increased. However, the District had operating surpluses totaling $5.1 million. Appropriating … funded and the debt reserve in the debt service fund had $337,777 in unidentified money that should be returned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Circleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected … 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343North Greenbush Common School District – Budgeting (2016M-112)
… or 75 percentage points, as of June 30, 2015. The District does not have a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling … The number of homeless children increased from 20,299 in 2022 to 50,773 in 2024. Almost one in three of New York’s homeless are … Homelessness in New York state has grown sharply more than doubling …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… stairway treads; exposed, sharp metal objects; station platform cracks; and an oil leak on the station platform. Several of the defects involved water conditions (water leaks and water on stairs or platform areas) which Transit defines as an "A" …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsOpinion 88-45
… statute. You state that a bank has offered to lend the county money pursuant to the following terms and conditions. … plan, the bank would agree to make funds available to the county up to a predetermined amount. The county would be … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 97-1
… AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, §§62, 66, 71: A village housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when … Whether in the proposed formation of a joint fire district containing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21