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Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , Fabius-Pompey Central School District , … P DiNapoli announced completed audits of the Beacon City School District Brookfield Central School District CSD …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire … a multiyear financial plan or capital plan. Town of East Fishkill – Financial Condition (Dutchess County) Town … completed audits of the Village of Catskill Town of East Fishkill Hughsonville Fire District Lumberland Fire …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Retroactive Payments and Your NYSLRS Pension
… Retroactive payments are lump sum payments you receive from your employer. These payments can be from … Retroactive Payments Can Affect Your Pension Benefit If you receive a retroactive payment, it could affect your … during the period used to calculate your FAE. For example: You retired on July 31, 2026, and your FAE was calculated …
https://www.osc.ny.gov/retirement/retroactive-paymentsOpinion 96 - 11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town board on its own motion may subject this proposed …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency … The Times Union published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 95 of the 246 (39 percent) … the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent … by NYS Public Health Law and Department of Health DOH regulations We determined 95 of the 246 39 percent water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Controls Over the Empire State Supportive Housing Initiative
… 2031. The Office of Mental Health (Office) serves as the lead procurement agency for ESSHI, which provides up to … facility following an inpatient hospital stay. Four of the six providers’ ESSHI projects we inspected had critical … as water leaks, water stains, and mold, while two of the six had lesser issues, such as evidence of vermin (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeXI-A.3 Purchase Orders – XI-A. Purchasing
… where applicable, the agency may select these options on a requisition, which will be carried forward to the PO. … can be directly entered or can be created from a purchase requisition (PR). Agencies should enter POs in accordance … and Discretionary Purchases Agencies should use a purchase requisition to begin the purchasing process for planned …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… programs for older adults, preventing food loss and waste across the food supply chain, as well as strengthening … Source: Office of the State Comptroller SOFA Title III-C nutrition services include congregate meals, home delivered … WIC Data Tables , available at https://www.fns.usda.gov/pd/wic-program . 38 USDA, WIC 2019 Eligibility and Coverage …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57DiNapoli Issues Report on Transparency of Village Fiscal Activities
… Copenhagen – Transparency of Fiscal Activities Village of Great Neck – Transparency of Fiscal Activities Village of Holley – …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Law establishes time frames for processing contracts and related documents; provides for written directives, … with a NFP. A written directive was issued on January 1st requesting the NFP to begin services on April 1st. The NFP began providing services on April 1st. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingTown of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports … complete. Town officials maintained an excessive number of bank accounts 1 which limited their ability to properly … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal & School Audits
… not invest in accordance with statutory requirements. As a result, district investments were at an increased risk of … County) The board did not properly audit claims, and as a result, payments were made prior to audit, for unsupported … did not properly monitor non-payroll disbursements. As a result, there is an increased risk that errors or …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Annual IDA Report
… of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies … of $53 billion from the prior year according to an annual report on IDAs released by State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportComptroller DiNapoli Releases School District Audits
… were communicated confidentially to officials. East Islip Union Free School District – Financial Management (Suffolk … challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s … not used as intended and appear to be overfunded. Shelter Island Union Free School District – Fund Balance (Suffolk …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… New York lags behind most other states in responding to the 2020 Census, ranking 38th in the country, New York … percent of New York households have responded compared to the national average of 62 percent. He urged New Yorkers to be counted and respond to the Census. “New York is in …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsState Contract and Payment Actions in September
… Comptroller approved 1,465 contracts for state agencies and public authorities valued at $2.9 billion and approved more than 2.2 million payments worth more than $14.9 billion. The office rejected 123 contracts and related transactions valued at $348 million and more than …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberState Contract and Payment Actions in January
… $2.4 million with Steven Dubner Landscaping Inc. for sports field resurfacing at Gantry Plaza State Park in Queens … on Routes 5S, 5 and 168 in Herkimer County. State University Construction Fund $6.5 million with Villager … income tax refunds Division of Budget $2.2 million to Accenture LLP for strategic advisory/consulting services …
https://www.osc.ny.gov/press/releases/2023/02/state-contract-and-payment-actions-januaryOpinion 88-1
… authorizing) REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal … purposes of this section. GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village should obtain special legislation prior to conveying …
https://www.osc.ny.gov/legal-opinions/opinion-88-1