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State Comptroller DiNapoli Releases Municipal Audits
… at higher costs than necessary if larger purchases are made in the future. Newark Housing Authority – … revenue and expenditure projections in the proposed budget are reasonable. However, while the county budgeted $544.5 …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… because of school shutdowns and the shift to remote learning during the pandemic that likely exacerbated … by New York State Comptroller Thomas P. DiNapoli. “Remote learning disrupted the entire educational system, but the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesChild Care and Development Block Grant – Federal Funding and New York
… programs, have a family income at or below 85 percent of the state median income and have family assets … York City As of the City’s latest projections (January 2025), CCDBG is the second-largest source of federal funding … the City in FY 2025 at $848 million citywide. Nearly 98 percent is received by the Administration for Children’s …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantState Comptroller DiNapoli Releases School Audits
… . Beaver River Central School District – Payroll (Lewis County) District officials have established …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Controls and Accountability of Court, Trust and Bail Funds
… of December 31, 2012, Finance had a total of $295,394,265 in two accounts. Key Findings Finance's Court Assets … withheld, but could not provide the details to support the amount. Finance also could not demonstrate that it applied … out Bail funds were not always processed timely resulting in underpayments to sureties and to the City and incorrect …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsOpinion 91-41
… (see, e.g., McCabe v Voohris , 243 NY 401; 1990 Opns St Comp, No. 90-64, p 145; 1988 Opns St Comp No. 88-70, p 137). Town Law, §81 lists several specific …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 88-58
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … Since the town anticipates that the cost of construction in this instance will be less than $100,000, no referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-58State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Opinion 92-48
… of the sale of the improvement are used to pay or provide for the construction, reconstruction, acquisition or … and interest due on the indebtedness could be used for any lawful municipal purpose. Based on the requirement in … with the proceeds of obligations authorized to be issued for a single object or purpose and only a portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 88-36
… v United States (774 F2d 414), the court upheld an Internal Revenue Service disallowance of a deduction of …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … town purposes where the expenditure is to be financed from taxes levied in the fiscal year in which the expenditure is …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Oversight of Student Immunization in Schools
… 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … out the enforcement and monitoring of immunizations in schools across the State and performs between 100 and 150 … Overall, these agencies also have appropriate controls in place to ensure schools are adequately preventing, and are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … cannot process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditEnroll in the Vendor Self-Service Portal
… and update contact and address information and enroll in various State programs and initiatives (for example, … and instructions from SFS. Following the instructions in the email, you can create your user ID to access your …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalDiNapoli Op Ed in Times Union
… the very New Yorkers they are meant to help could be put in harm’s way. That is why my office has called on New York’s … technologies are used safely, fairly and responsibly. In a recent audit that examined the state’s use of AI, my … This means having rules, guidelines and practices in place that promote transparency from the start, address …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionProcurement and Contracting in New York
… Information Bid Protests Comptroller DiNapoli believes in empowering people to raise concerns about State contract … as well as state contracts, helps ensure fairness in State contracting and protects the interests of the State … contracts is a strong deterrent to waste, fraud and abuse in contracting. Comptroller DiNapoli provides annual updates …
https://www.osc.ny.gov/state-agencies/contractsOpinion 89-29
Whether in furtherance of an agreement between a village and the US Parks Service of the Department of the Interior a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property needed for construction of a village street
https://www.osc.ny.gov/legal-opinions/opinion-89-29State Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly monitor and account for the district’s fixed assets. Officials maintained … a periodic inventory count or an unannounced asset count for district departments. Williamsville Central School … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Stamford Central …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0XII.6.A Paying Another State Agency – XII. Expenditures
… Payments from one Business Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The Office of the State Comptroller’s (OSC) Vendor Management Unit (VMU) … SFS. The transaction is processed without the production of a check. The Billing Business Unit creates a bill to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agency