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School Districts’ Energy Performance Contracts (2013-MR-1)
… An EPC is an agreement with an energy services company in which energy systems are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight districts in this audit had nine EPCs that were initiated between …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Germantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … the District had operating surpluses totaling $2.7 million for the period, which caused the accumulated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Ethics
… Conflicts of Interest Poster [pdf] -- For best print quality, poster should be printed on 11in. x 17in. paper. Conflicts of Interest of Municipal Officers and Employees [pdf] Model Code of …
https://www.osc.ny.gov/local-government/resources/ethicsComptroller DiNapoli Releases State Audits
… with the collection of payments. The system used to track outstanding penalties was incomplete and often … education provider of center- and home-based services to infants, toddlers, and preschool-age children in nine … costs consisting of salary and fringe benefits paid to the director’s husband and bonuses paid to some personnel; …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… some of these components, particularly at the unit level. Public Service Commission: Pipeline Safety Oversight (2015-S-31) Department of Public Service (DPS) staff do not verify the accuracy of the …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases State Audits
… Ballots (2013-S-36) The New York State Board of Elections and local boards of election need to work collaboratively in … during the audit period by competitively procuring ballots and by using sound historical data to project the numbers of … of Professional Studies (CUNY SPS): Procurement Card and Travel Card Purchases (2013-S-39) CUNY SPS charged over …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… supposed to serve is reprehensible,” DiNapoli said. “My thanks to the Westchester County District Attorney’s office …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesNutritional Assistance – Federal Funding and New York
… , nearly 3 million New Yorkers received $655.9 million of SNAP benefits for the month and approximately $7.35 … in the fight against hunger. As reported by the Office of the State Comptroller, 11.3 percent of New York households suffered from food insecurity in 2020 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceState Comptroller DiNapoli Releases Municipal Audits
… The board also did not audit district claims prior to payment and conduct an annual audit of the treasurer’s … Town officials did not always use a competitive process to procure goods and services. Officials did not develop … County) The board did not provide adequate oversight to ensure that financial activities were properly recorded …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… villages as “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in “moderate … No municipalities were designated in the highest category of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… because it comes at a time when LIRR needs good service to help convince riders to come back.” LIRR’s 65.2 million riders in 2023 were 23% … also recommends developing an operating metric to measure how often trains are late for their connection with another …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Agriculture and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department … state Urban Development Corporation to improve oversight of the Market Order Program, specifically the Apple Market …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York on Stronger Financial Footing
… and determine actual spending growth. Spending of $589.5 million from a settlement with JPMorgan will be paid out of … approximately $115 million transferred from the Mortgage Insurance Fund for housing and homelessness programs and … Tax into the Corporation Franchise Tax and reducing the top corporate tax rate from 7.1 to 6.5 percent; increasing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 92-15
… in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in … under General Municipal Law, §207-c) -- Disability Benefits (payment to deputy sheriff eligible for benefits under General Municipal Law, §207-c) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Unified Court System Bulletin No. UCS-305
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Judicial Longevity Payment (JLP) and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mPrattsburgh Central School District – Tax Collection (2016M-122)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the District’s tax collection for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Massapequa Water District (2014M-100)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately provided individual life insurance policies to District employees for the period January 1 through … 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100