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Monitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followState Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Financial Management (Erie County) The board and district officials did not properly … six reserves with balances totaling $10 million. Orleans County – Court and Trust Funds Pursuant to a court order, … by the board. Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2002-10
… and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Oversight of the Nourish New York Program (Follow-Up)
… organizations (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations hereafter, … effectively together to determine if products purchased with Nourish NY funds were eligible New York food products. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followOperational Advisory No. 33
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … out in SFY 2023-24 and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesComptroller DiNapoli Releases School Audits
… fund balance remaining as of June 30, 2013. Given the size of district operations this is a dangerously low level. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsAlden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Opinion 90-58
… 18 of the General Municipal Law, but may be subject to restrictions under a local code of ethics. You ask whether a … consulted to determine whether it contains any pertinent restrictions. We note that General Municipal Law, §806 …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Comptroller DiNapoli Releases School District Audits
… Pawling Central School District – Budgeting Practices and Reserves (Dutchess and Putnam Counties) District officials appropriated … the district’s six reserves, two were not used as intended and appear to be overfunded. Shelter Island Union Free School …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsOpinion 89-2
… purchases of goods, supplies and services *** (see also 10 NYCRR, §400.4). The purpose of the exception in General …
https://www.osc.ny.gov/legal-opinions/opinion-89-2State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … 2011, 2012 and 2013 fiscal years until April 2014. Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over … Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… High School , Trumansburg Central School District and the Wappingers Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsDiNapoli: Local Sales Tax Revenue Slows in 2016
… Local sales tax collections across New York state only grew 1.7 … to 0.8 percent in the second quarter. “While statewide sales tax revenues continue to rebound slowly, only some … state are seeing growth,” DiNapoli said. “The slowdown in sales tax collection growth reflects a three-year trend. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016Compliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… Purpose To determine whether State agencies and certain public authorities and corporations, collectively referred to as Affected State … as directed by Executive Order 111 (E.O. 111 or the Order) and whether the New York State Energy Research and … To determine whether State agencies and certain public authorities and corporations collectively …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesOpinion 92-34
… When a city receives partial payment of a parking fine or penalty and/or a mandatory surcharge, the city may apply the … or administrative tribunal has assessed a parking fine or penalty and surcharge but receives payment of only a portion … surcharge in addition to any other sentence, fine or penalty otherwise permitted or required, in the amount of …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… of older incarcerated individuals has grown from 7,511 in March 2008 to 7,586 in March 2021. As a percentage of the state’s shrinking … however, the older population has doubled. Nearly 1-in-4 (24.3%) of the state’s 31,262 incarcerated individuals …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingState Comptroller DiNapoli Releases Municipal & School Audits
… of goods totaling approximately $1.3 million from 10 vendors, for which auditors identified potential cost …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits