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Opinion 91-50
… Corporation ("LGAC") may be substituted for cash retainage pursuant to section 139 of the State Finance Law. … Assistance Corporation LGAC may be substituted for cash retainage pursuant to section 139 of the State Finance Law …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Cyber Incident Response Team (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit … These attacks can have a significant impact on the public when they target public authorities and local governments …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… between Comptroller DiNapoli’s Office, Dutchess County D.A. William Grady and the New York State Police. … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place between January … by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said State Comptroller … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… users perform more robust searches on state agency and public authority contracts, including identifying who has the … of good government, and my office strives to provide the public with in-depth data to keep track of where their tax … are being spent,” DiNapoli said. “This tool will help the public, advocates, and researchers, as well as …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police … as Candor’s mayor from 2012 until his resignation in July 2024. He pled guilty to Grand Larceny in the third degree in …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Opinion 93-5
… that the act may not be performed at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court, a County Court, the … housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County Court the …
https://www.osc.ny.gov/legal-opinions/opinion-89-63DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, … … From 2010 through 2021 the percentage of New Yorkers without health insurance declined every year to 52 in 2021 …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackUse of Vendor-Supported Technology
… benefit corporation responsible for public transportation in Erie and Niagara counties, including operation of the … analysis. Implement the remaining recommendations detailed in the preliminary report. … To determine whether the Niagara …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyAuditors
… and more. If you want to have a direct positive impact on the lives of others, review qualifications below and … an Account … If you want to have a direct positive impact on the lives of others review the qualifications for our …
https://www.osc.ny.gov/jobs/auditorsWaverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136DiNapoli: New York City's Finances on Solid Footing
… today by New York State Comptroller Thomas P. DiNapoli at the annual meeting of the Financial Control Board. “New … has accepted the UFT pattern to nearly 60 percent. To help pay for the new labor agreements, the city and the unions … from the largest increase in state education aid in eight years. City-funded initiatives include efforts to reduce and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… were based on fixed fees, as opposed to the cost-based rates established through CFR-reported financial information. … on clinical evaluations and pays for NYL’s services using rates established by SED. The rates are based on the financial information that NYL reports …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … board and district officials overestimated appropriations by an annual average of $1.7 million (3.3%). They also consistently …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… Office of Temporary and Disability Assistance: National Directory of New Hires Data Security (2016-S-27) The office … of Persons Convicted of Driving While Intoxicated (2015-N-2) Although 9,604 offenders overseen by the office received …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsProperty Tax Freeze Credit
… qualified New York State homeowners for increases in school and municipal taxes on their primary residences.To … to complying with the Property Tax Cap, the homeowner’s school district must also have a State-approved efficiency …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditStandardized Forms – Travel and Conference Expense Management
… audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic … format may facilitate a timelier filing of these forms. A travel reimbursement form should request information … of the information presented on the form. Sample travel forms can be viewed at the Office of the New York State …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-forms