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DiNapoli: MTA Financial Outlook in Precarious Balance
… 1.5 days a week on average next year, revenue could be $300 million more than planned. But if workers telecommute 3 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceDiNapoli Examines Faltering LinkNYC Program
… and Public Service Announcements. The agreement was for 3,153 kiosks in all five boroughs, installed at no cost … of zip codes without kiosks, by borough: Manhattan, 26%; Brooklyn, 50%; The Bronx, 60%; Queens, 70%; Staten … The consortium sells advertising space on the kiosks and is required to pay the city each year either a flat annual …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli Launches Audits on School Safety
… Thomas P. DiNapoli today announced he has begun audits of the State Education Department (SED) and the New York City Department of Education (DoE) to determine if they are doing enough to … have adequate and up-to-date safety plans in the event of a school shooting or major emergency. "The epidemic of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetySUNY Bulletin No. SU-244
… Tier 6 SUNY employees with a Retirement Plan type of 7Z (TIAA) Background On March 16, 2012, the Governor … annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on total … to change the Benefit Plan based on the agency’s review of the “two-year look back” salary. If updates are needed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementOversight of the STEM Incentive Program
… and whether HESC has only made payments on behalf of recipients who are in compliance with Program regulations. … have access to a college education and an understanding of their financial aid options. The Program provides a full … State for five years after graduation. During the scope of our audit, recipients could attend any State University of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programState Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel … periodic inventory reconciliations and were not aware of fuel inventory valued at $3,500. Therefore, they could not …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… and Orleans/Niagara Boards of Cooperative Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to … State Comptroller Thomas P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Reimbursement for Expenses (travel expenses - spouse of school board member attending conference) GENERAL … a school district may authorize the incurrence and payment of the travel and lodging expenses of the spouse of a member …
https://www.osc.ny.gov/legal-opinions/opinion-93-12County of Oneida – County Clerk (2025M-110)
… are adequately funded. Timely and accurate handling of funds is a key part of internal controls that safeguards public money, … the Clerk to submit remittances to the County Commissioner of Finance (Commissioner) within five days following the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in pension benefits from the New York State and Local … of Polk County Florida with the crime of Grand Larceny in the Second Degree a class C felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alfred – Incompatible Duties (Allegany County) The … the town clerk as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The supervisor also …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services … requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among … To determine what workforce development programs and services …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former … audit the clerk’s records as required. As a result of the audit and subsequent investigation, the former clerk …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsBest Practices – Information Technology Contingency Planning
… support the processes and services. In the event of an incident, personnel need to quickly recognize situations that … processing will continue in the event of an unplanned IT incident that renders the current payroll system inoperable …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesCincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Town of Candor …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mHortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Determine whether the Board provided adequate oversight of District operations to ensure financial activity was … books and records to ensure the timely submission of required reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54