Search
Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. The amount … petty cash fund should periodically request reimbursement for the fund by submitting all bills or receipts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditDiNapoli Op Ed in Times Union
… New York State Comptroller Thomas P. DiNapoli on the need for tougher oversight of governments use of Artificial … inventory of AI systems. The law also includes protections for employees. The state has also recently updated its AI … of AI. The lack of central oversight, inadequate guidance for agencies, the absence of an AI inventory and insufficient …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionProcurement and Contracting in New York
… PDF ) BID Protest Determinations Annual Employment Reports for Consultant Contracts ( Form A ) ( Form B ) You can … Section 163, Paragraph 14 provides the statutory authority for this report. Prior Reports 2023 2022 2021 2020 2019 … Annual Report provides information on the number of not-for-profit contracts approved timely and interest paid for …
https://www.osc.ny.gov/state-agencies/contractsDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… “The Thruway Authority should develop a better roadmap for the future," DiNapoli said. “In addition to the Tappan … need to come up with a viable plan to make ends meet for the long term and clearly lay out how it will affect New … and taxpayers.” The Thruway Authority is responsible for overseeing and maintaining the Thruway, a 570-mile tolled …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsState Comptroller DiNapoli Releases Audits
… Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The … expenses for operations. Auditors found that the Sunnyside Manor development’s Board of Directors (Board) held a … transactions, totaling $51,048, paid from Sunnyside Manor’s operating account to the Board-held account. Bank …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections … budget for the replacement of highway equipment and there is an increased risk of equipment loss and misuse. … budget includes a tax levy of $60.1 million, which is within the limit established by law. … New York State …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted … not performed. Monthly financial reports were not prepared for and submitted to the town board. Town of Owego – Water …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsCOVID-19 Pandemic Small Business Recovery Grant Program
… mission of the Program was to support small businesses or for-profit independent arts and cultural organizations … by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received inadequate … ESD awarded the entirety of the $760 million allocated for small businesses ($40 million was allocated for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance as a financing source in the annual budgets for 2012-13 through 2015-16. However, the district’s … District officials should improve their billing process for nonresident students by determining actual attendance …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: MTA Budget Continues to Face Serious Risks
… its capital needs, leaving a smaller share of revenue for other priorities and hindering budget flexibility during … MTA can change the way it does business and reduce costs, for example, riders could be saddled with even higher fares … reach 22.5 percent by 2023 after averaging 16.1 percent for the past decade. Last year, the state approved new …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksOpinion 90-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of deputy town police commissioner) TOWN LAW, §§24, 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, … Neither section 150, nor any other provision of State law, however, provides for the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as … valorem levies) TOWNS -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… on tickets to sporting events, concerts, food and alcohol for board members, employees and other individuals without … found the OTB’s CEO did not reimburse the organization for his personal use of an official vehicle in a timely … directors, a troubling tone at the top of the organization for establishing and following the rules, and poor …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksShareholders Send Exxon a Strong Message on Climate Change
… ExxonMobil shareholders showed significant support for a motion asking the company to report on how its business … Thomas P. DiNapoli and the Church Commissioners for England, asks the company to assess and report on how its … supported the resolution — a record level of support for a climate change resolution at an Exxon annual meeting — …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeOpinion 88-38
… Divisions and the Court of Appeals. We have been asked for our opinion on the question of whether counties and other … it imposes. Therefore, unless some other statute provides for an exemption from this fee, municipalities would not be … a fee from the state, or an agency or officer thereof, for any service rendered in an action in which any of them is …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… The program run by the State Education Department (SED) to help New Yorkers with disabilities gain employment, transition to independent living, and rise out of poverty is not … the participant, the services that will be provided and how progress will be measured. DiNapoli’s auditors, however, …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortState Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsOpinion 98-4
… in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in connection with … to municipalities in this State. Accordingly, for purposes of this opinion, we will discuss only State … is no official so empowered, to an official responsible for the payment of bills upon audit of the appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 88-26
… Law authorizes a town to provide an existing building to house the State Police or to finance the construction of a … authority in the Executive Law for providing a building to house the State Police, we note that General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… eligible person who requests services. DHS is responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless shelters. DHS procures …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-services