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New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… state for when the economic downturn in the cycle arrives. My office will put forth a more detailed analysis in the days …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… $27.7 million. Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal Law … with the adopted Point Syst … Village of Southampton Fire Department Length of Service Award Program 2017M59 …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Central Valley School District – Claims Audit (2015M-129)
… and compare final, original checks to the certified warrants of audited and approved claims prior to checks being …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Granville Central School District – Fund Balance (2016M-114)
… District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… not attached to all claims to verify that the items and pricing on the invoices matched the contracts or cooperative … to ensure that the correct items are received and that the pricing of goods and services from government contracts is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… officials implemented measures to achieve health insurance cost savings and address rising health insurance costs by … Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mThe Common Retirement Fund – Employer Contributions and Rates
… billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer contributions Employee (member) … $219.3 billion was paid in pension benefits and the Fund’s investment income covered 73 percent of the cost. Over this …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundComptroller DiNapoli Releases Municipal Audits
… Market Authority , Town of Coeymans , Village of Green Island , Town of Petersburgh , Village of Pomona and the … to finance the ensuing year’s operations. Village of Green Island – Financial Condition (Albany County) The water fund …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsEmployee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Executive Employees (2015-S-77) Rochester-Genesee Regional Transportation Authority: Performance Incentive Program …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsOpinion 2000 - 13
… forfeit membership in the first company (compare People ex rel. Ryan v Green, 58 NY 295, concerning the common law doctrine of incompatibility …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented … of the Program, including the licensing of the independent medical facilities (e.g., hospitals, diagnostic and treatment … each Center to provide comprehensive primary care and mental health services, including immunizations, urgent care, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andDual Employment
… Purpose To determine whether Office of Children and Family Services (OCFS) employees who are also … is to promote the safety, permanency, and well-being of children, family, and communities. To achieve desired … another agency, or both. We estimate the cost of these abuses to be as much as $40,000. Since these employees all …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Management of Internal Controls
… if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted internal controls that helped to … a copy of a finalized Accounting Procedures Manual that incorporated necessary procedures and controls over financial …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsOversight of Persons Convicted of Driving While Intoxicated
… or operate. In addition, the Department of Motor Vehicles (DMV) adds an “ignition interlock restriction” to their … in 70 of 100 sampled cases, there was no evidence that DMV checks of offenders were performed upon intake. Further, in 32 of the 70 cases, there was no evidence that DMV checks were performed by the POs during the offender’s …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedRFQual0001 – Medical Examiner Management Services
… by the Office of the State Comptroller Issued August 1, 2025 The Office of the State Comptroller (“OSC”), as Administrative Head of the New York State and Local Retirement System and the Local Police and Fire Retirement … is seeking to contract with entities able to provide the services of physicians having general and specialized medical …
https://www.osc.ny.gov/procurement/rfqual0001Comptroller DiNapoli Releases Municipal Audits
… Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Old Westbury , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of Southampton , … improve the claims auditing process to ensure all claims are properly audited, adequately supported and for legitimate … overtime costs could potentially be over budget by as much as $2.6 million based on the 2016-17 fiscal year …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… Purpose To determine whether disbursements to students from the Tuition and Fees Refund bank account …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountOpinion 92-50
… to local bidder) LOCAL LAWS -- Competitive Bidding (pre-emption by General Municipal Law, §103) -- Pre-emption (preference to local bidder) CONSTITUTIONAL LAW … the General Municipal Law evinces a legislative intent to pre-empt the field and to preclude the adoption of local laws …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing authority as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of …
https://www.osc.ny.gov/legal-opinions/opinion-95-2