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DiNapoli: Health Departments Need to Clean Up Act on Food Safety
… New York City’s health department and DOH’s own district offices. The 21 counties without full-service health departments rely on DOH’s district offices for inspections. These departments are …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyState Comptroller DiNapoli Releases School Audits
… accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district … district overestimated expenditures by a total of $36.5 million from July 1, 2012 through June 30, 2015, an average … 2014-15). These budgeting practices generated more than $3.5 million in operating surpluses. The district also …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Opinion 88-59
… justice, we note that section 3-301(2) is mandatory with respect to the position of acting village justice. … fill a vacancy in the position of acting village justice. With respect to a village justice receiving the salary fixed …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Comptroller DiNapoli Releases Municipal Audits
… of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga County) The former supervisor did not properly collect and disburse cash assets in his custody, nor did the board … to its return. In January 2024, the former supervisor was arrested for stealing town funds and pleaded guilty to grand …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract and Payment Actions for April 2014
… Department of Transportation Highway Construction Approved a $126.2 million contract with Tully Construction to … to Glen Arden Nursing Home Approved a $767,000 Office of Mental Health grant to The Terry Farrell Firefighters Fund. … Paid $4.3 million to Halmar International and A. Servidone-B. Anthony Construction Corp. JV for Patroon Island Bridge …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… During the 2024 proxy season, three portfolio companies agreed to … State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced … similar comprehensive disclosure of political spending. The agreements were reached with casino operator Caesars …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureState Comptroller DiNapoli Releases Municipal & School Audits
… best interests of its taxpayers. Randolph Academy Union Free School District – Capital Asset Inventory Records …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… Yee today called on the Securities and Exchange Commission to require corporations disclose the risks that climate change poses to their operations. The full op-ed is below: America Needs Climate Disclosure to Protect Its Economy By Betty T. Yee and Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeState Comptroller DiNapoli Releases Audits
… Capital Asset Management (Follow-Up) (2025-F-2) New York State has a significant investment in capital assets, which … capital asset information in a single master file, and State agency managers use it to budget, account for, and control the acquisition and disposition of the State’s capital assets. A prior audit report, issued in …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to … The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialCandor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … $420,000. Key Findings The Treasurer’s budget-to-actual reports did not include revenues or a complete … trail beginning with the initial point of cash collection to show the amounts the Treasurer received. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Broome County – Financial Condition (2017M-187)
Broome County Financial Condition 2017M187
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… 1, 2016 through July 31, 2017. Background The Rutland Fire District is a district corporation of the State, … Rutland Fire District Board Oversight 2017M262 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Nanuet Union Free School District – Payroll (2015M-287)
… overtime and tracking of overtime incurred. Consider cost saving measures such as alternate work schedules to help …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Carle Place Union Free School District – Payroll (2016M-69)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … Place Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Iroquois Central School District – Financial Condition (2014M-22)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period of July 1, 2009 through November 22, 2013. Background The … Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22The Academy Charter School – Board Oversight (2014M-295)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Rondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. Background The … Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48