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Copiague Fire District – Procurement (2020M-114)
… was sought for professional services. Officials paid the 12 providers $388,628. Required verbal or written … $2,076 was competitively procured. A Commissioner, employed by a company the District contracts with, did not disclose his …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Town of Chemung – Conflict of Interest (2022M-176)
… in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. … Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Salem Central School District - Purchasing (2019M-105)
… the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key … totaling about $115,000. The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139County of Rockland – Budget Review (B20-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Plattsburgh City School District - Procurement (2019M-198)
… services in accordance with Board policies and applicable statutory requirements. Key Findings The Board-adopted … in accordance with the District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we … services in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Village of Millbrook - Financial Operations and Procurement (2018M-135)
… and recommendations. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Buffalo Academy of Science Charter School - Procurement (2019M-250)
… Audit Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly approve 18 … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Opinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to install a tollbooth and charge a … leads to a recreation area and to charge a fee for the use of such road …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Caucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Childcare Services for Children Under Five, January 2026 The Cost of Living in NYC: Food, April 2025 Older Adults …
https://www.osc.ny.gov/reports/caucus2026DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen … low-income households are paying substantially more toward food than before the pandemic, according to a report released … Food prices in the New York City metropolitan area have risen …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… fueled by a stock market collapse, a superstorm and now a global pandemic. Looking forward, the only certainty is that … recovery and what it holds for the city’s quality of life, economic competitiveness and real estate markets over … changing, wreaking havoc on our infrastructure and way of life. These are only a few of the potential challenges we …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… an op-ed on Sunday from New York State Comptroller Thomas P. DiNapoli and Brooklyn Borough President Antonio Reynoso … picture of what maternal health care looks like. In California, collecting and making maternal morbidity data … published in an online dashboard accessible to the public. California has a maternal mortality rate half that of New …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… answers,” DiNapoli said. “Our audit found that inadequate case tracking at the New York City Commission on Human Rights … or sexual orientation. CCHR uses Dynamics, an electronic case management system, for case tracking and monitoring. Between July 1, 2019 and July …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are 130 NYSE member firms, down from more than 200 in 2007 before the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostState Comptroller DiNapoli Releases Municipal & School Audits
… Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure that … purchased for $33,349, were not recorded in the capital asset records; 13, purchased for $22,099, were recorded with … received), which prevented the board’s approval and price verification; and 31 claims totaling $20,714 were missing 28 …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… accelerated in recent years, suggesting the MTA continue to adjust service in response, according to a report released … said. “The MTA should continue to focus on increasing the reliability and frequency of service on weekends to meet the ongoing rise in demand. The authority can also work …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardState Comptroller DiNapoli Releases Municipal Audits
… Officials did not provide adequate oversight of water billing and collections. As a result, delinquent accounts … The clerk-treasurer did not maintain adequate water billing and collection accounting records and did not … accounts. The board did not formally adopt the water billing rates charged to customers. In addition, the board …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… 2025, and less than $100 million total during FY 2026 and 2027. The Savings Program reduced the city-funded portion of … could be $2.4 billion in FY 2026 and $2.15 million in FY 2027. Other gap-closing adjustments included downward … June 2020. New York City’s economic growth relies on its ability to provide the public with quality services, while …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenue