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Inspecting Highway Bridges and Repairing Defects
… and repairing any defects found. If a serious ("Red Flag") structural defect is identified during an inspection, … and are classified as either "Yellow" or "Safety" Flag conditions. A Yellow Flag condition is defined as a potentially hazardous …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsHispanic Heritage Month Reception
… Each year State Comptroller Thomas P. DiNapoli commemorates Hispanic Heritage Month by honoring prominent members of the Latino community. This year's reception will include a … including the independence of many nations, and the Día de la Raza. New York is home to 3.9 million residents claiming …
https://www.osc.ny.gov/events/hispanic-heritage-monthDiNapoli: Gaming Commission Slow to Collect Casino Fees
… Rivers Casino & Resort, the Lago Resort & Casino, Resorts World, or the Tioga Downs Casino. In November 2020, the …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesState Agencies Bulletin No. 948
… Purpose To instruct agencies how to perform an annual review of employees who claim to be exempt from Federal, State and/or Local tax withholdings and to … for the current year’s exemption must be retained in the employee’s agency payroll office for four (4) years. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdingsMission Statement and Performance Measures
… The Act requires public authorities to develop a mission statement and performance measures for evaluating … has established to show how well it is accomplishing its mission. These measures are organized around three major …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresOpinion 89-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … distinguish between purchases of new or used equipment, it is the opinion of this Office that the purchase of both … requirements is found in subdivision 6 of section 103. It provides as follows: Surplus and second-hand supplies, …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… the required transition plans and has fallen short in providing counties with needed guidance on moving forward … its recently released 911 plan, monitor counties progress in implementing the NG911 system and improve its … during the COVID-19 pandemic, have left counties in limbo. The plan was finally released in April 2025, three …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Oversight of Obesity and Diabetes Prevention Programs
… prevention programs in meeting their goals and whether it provided effective oversight of its service provider … performance patterns and trends for many of the outputs it funds. The Department made overpayments of $5,811 to two … to Department expectations for the individual programs it is funding. Ensure that costs reported by the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsCayuga County – County Bridge Maintenance (S9-13-4)
… for the maintenance and repair of 42 County-owned bridges. It is not fiscally responsible for other bridges in the … track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsExamination of Superstorm Sandy Expenses
… did not maintain sufficient records to show it received all the lights, heaters and generators it paid for or to … was distributed. Then, contrary to the plan to recover all lights, heaters and generators, DHSES sought to recover … to properly account for, track, recover and/or dispose of all equipment/commodities purchased during future …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesComptroller DiNapoli Releases Municipal Audits
… technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement … (Onondaga County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were paid without …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… a Village Mayor and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Comptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Compliance With Payment Card Industry Standards
… Background The Authority provides transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The … confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key Findings We reviewed select operational and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
Town of Fremont Operating Budget and Cash Disbursements 2013M85
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Opinion 88-25
… a town board may exclude nonresidents of a park district from the facilities of the district. However, the town board … may fix a reasonable charge for the use of such park by all persons other than inhabitants and taxpayers of such … principles, classifications are permissible so long as all persons similarly situated are included within the …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Opinion 89-34
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … by highway department laborers and the participation in such acts by the deputy highway superintendent. Following … superintendent due to the deputy's alleged participation in these acts. The town highway superintendent has express …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollar