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South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to April 30, 2013. Background The South Colonie Central School District is located in the Towns of Colonie and … working for different functional departments and school buildings. Our tests included regular hours, overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingDiNapoli: Shift in MTA's Paratransit Program Generates Cost Savings
… service complaints, and explain to its board and the public how it will maintain and improve the services it …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-shift-mtas-paratransit-program-generates-cost-savingsOpinion 95-31
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (entitlement of …
https://www.osc.ny.gov/legal-opinions/opinion-95-31DiNapoli Calls for Improvements to Capital Planning Process
… in the State Capital Plan as well as for a number of public authorities, and covers ten years instead of the five … including the potential use of private resources and public-private partnerships (P3). To improve New York's … Ensuring that any legislation to authorize P3s provides public oversight to guard against the associated financial …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … program. The 2019-20 Enacted State Budget eliminated aid for 1,325 towns and villages determined to be less reliant on … established AIM-Related payments which continued funding for the impacted towns and villages in the amounts that they …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli: State Agency Overtime Pay Hits $787 Million
… with critical services.” Meanwhile, the average number of state employees (excluding the State University of New York and the City University of New York) decreased slightly in 2018 to 155,818 – 12 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionWadsworth Center Environmental Laboratory Approval Program
… (Solid and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July 2019, ELAP had 468 approved … of solid and hazardous waste, and 4 for the analysis of medical marijuana (labs can be approved for more than one …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programAbout the Academy
… and school district officials. By increasing the number of classroom training sessions and web-based seminars, The … officials a convenient way to improve their knowledge of local government finances; and delivers a focused … local officials across the State can rely on the Office of the State Comptroller’s expert technical assistance to …
https://www.osc.ny.gov/local-government/academy/about-academyDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… Erie County Medical Center Corp. (ECMCC) paid out approximately $673,000 in improper and questionable bonuses to physicians over a three-year period, according to an audit … programs, resulting in $76,254 in incentive payments to doctors that should be recovered because they were either not …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesLetchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… May 25, 2017. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon … transportation State aid. … PalmyraMacedon Central School District Transportation State Aid 2017M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mComptroller DiNapoli Releases State Audits
… City Department of Education (DoE): Management of General School Funds (2013-F-32) (Follow-Up) An initial report issued … staff with adequate oversight and training, and that school officials did not exercise due diligence and care over general school fund accounts. In a follow-up report, auditors found …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. Overall, auditors determined …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… raise issues regarding checks and balances over use of the public's dollars and would diminish independent oversight." … and reallocate spending to other state agencies and public authorities. For example, numerous Local Assistance … in the coming year by more than $1.2 billion. Increases school aid by $961 million, or 3.9 percent, on a school year …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightDiNapoli: Bedford-Stuyvesant is on the Rise
… neighborhood has experienced strong population, business and job growth in recent years, according to a report … State Comptroller Thomas P. DiNapoli. "Bedford-Stuyvesant is undergoing an economic resurgence, with record numbers of businesses and jobs, but the benefits have not been shared by all …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-bedford-stuyvesant-riseHow is an audit scheduled?
… We routinely gather information from a variety of sources and consider items that come to our attention such as the … audits of school districts and BOCES by our Office. … How is an audit scheduled …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledOpinion 2001-6
… be expended for illegal purposes or purposes contrary to public policy (see e.g., Opn No. 2000-6, p 17; 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… than in 2012-2013. The MTA anticipates a fare increase in 2025 as ridership continues to recover to pre-pandemic … in New York City more, although the city expanded the Fair Fares program recently to discount the cost of transit … to monitor mobility trends, the expansion of the Fair Fares program providing low-cost MTA service for …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentOpinion 97-20
… be expended for illegal purposes or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; … other than an illegal purpose or a purpose contrary to public policy, which the members of the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-97-20True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… period July 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the … There are no recommendations for this report. … True North Troy Preparatory Charter School Enrollment and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m