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State Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … or written quotes were not always obtained when goods and services were procured. Auditors also found 23 purchases … 2021. As a result, fund balance increased to $4.4 million on Dec. 31, 2020, which is excessive and enough to pay 41.5% …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… remitted to the supervisor for deposit. Town of Allen – Claims Audit (Allegany County) The town board did not properly audit and approve all claims prior to payment. As a result, there was an increased … County) Of the 293 applicable physical accessibility components reviewed, auditors identified 49 (17%) where city …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … totaling $40,203 from the district’s press-numbered receipt book to bank statements to determine if the deposits …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Collections Continue to Exceed Projections
State tax receipts exceeded the Enacted Budget Financial Plan forecast by $48 billion from April through June the first three months of the 202122 State Fiscal Year according to the monthly State Cash Report released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsState Comptroller DiNapoli Releases School District Audits
… The board and district officials did not properly manage fund balance and reserve funds. The board and district … million, were paid prior to the claims auditor’s approval. Based on dates transactions cleared the bank, 195 additional … with supporting documentation for an administrator’s employment agreement. The superintendent miscalculated the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases State Audits
… (CDTA): Selected Aspects of Discretionary Spending (2013-S-10) CDTA did not have formal policies that outlined whether … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … and pass 100 percent of the value of the agreements on to the prescription drug program run by the Department of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… to children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, … and cost overruns. For example, some projects remained on DHS’ capital plan for years before being initiated, and …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… year-to-date collections continue to lag prior year results, tax collections through February were $758.4 million … Although yeartodate collections continue to lag prior year results tax collections through February were $7584 million …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsState Comptroller DiNapoli Releases Audits
… enrolled in either Medicaid or the State’s Essential Plan (EP) being improperly enrolled in both – causing both Medicaid and EP programs to make claim payments on their behalf. For the … DOH made Medicaid payments totaling $40.3 million and EP payments totaling $18.4 million. Case reviews by DOH are …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Opinion 2006-3
… for the repair and construction of bridges having a span of five feet or more; (3) the amount of money necessary …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Area #1 – IT Policy – Information Technology Governance
… key responsibilities and explain the consequences of policy violations. The governing board should provide … and other local agencies to have a breach notification policy or local law. 2 Such policy or local law must require … may not understand or be prepared to fulfill their legal obligation to notify affected individuals. Data …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… Tax collections for State Fiscal Year (SFY) 2023-24 totaled $106.4 billion, … higher than forecast by the Division of the Budget (DOB) in the most recent financial plan, according to the March … estimates through the end of SFY 2024-25. Tax collections for SFY 2023-24 were $5.2 billion lower than the previous …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24Opinion 93-25
… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … of fact (see McCarthy v Lake Shore, etc. R. Co. , 76 NY 592) to be determined, in the first instance, by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-25IX.9.B Transfers to Other Funds – IX. Federal Grants
… (transfer account code 60810 along with the fund affiliate of the receiving fund). These transactions are referred to as … transfer account code 60810 along with the fund affiliate of the receiving fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
Tax collections for State Fiscal Year SFY 202425 totaled $1175 billion $21 billion higher than forecast by the Division of the Budget DOB in the SFY 202526 Executive Budget Financial Plan according to the March State Cash Report released by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Comptroller DiNapoli Releases School District Audits
… develop a plan to reduce fund balance by financing one-time expenditures, funding reserves, reducing district … when the superintendent signs the certification form he does not date the signature; thus there is no way to … when procuring professional services, including what documentation should be maintained to support decisions. …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of … , Manorville Fire District , Town of Mentz , City of Olean and the Town of Thurman . "In today's fiscal climate, budget … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Interactive Map: NYC’s Language Access Service Needs (2024-N-2)
New York City laws such as Local Law 30 of 2017 require City agencies to develop a language assistance program that ensures meaningful access to public services for all NYC residents who require language assistance or who exhibit limited English proficiency LEP
https://www.osc.ny.gov/state-agencies/audits/interactive-map-nycs-language-access-service-needs-2024-n-2Opinion 97-16
… (determination of amount of compensation) -- Powers and Duties (audit of claim for compensation submitted by … pursuant to County Law, §722(3) is fixed by the court and may not be reduced by the county. A claim submitted by … for payment of money (see, e.g., In re White , 51 App Div 175, 64 NYS 726). However, the court in Ward , supra …
https://www.osc.ny.gov/legal-opinions/opinion-97-16