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DiNapoli: NYRA's Future Uncertain
… control. However, there is no regulatory, accounting or other authoritative justification for this practice and … found NYRA paid expenses that were not properly supported or were not ordinary and necessary for racing operations. … particularly the methods used to calculate NYRA’s profit or loss from racing operations. NYRA’s response is included …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Comptroller DiNapoli Releases Municipal Audits
… reported the condition of court and trust funds to the State Comptroller as prescribed by statute. Auditors … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… Force future program reductions, increased taxation or additional future borrowing. Limit the capacity to finance … the State makes payments with State resources, directly or indirectly, to a public authority, bank trustee or other municipal issuer. More than 97 percent of …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtAccess to Preschool Special Education Services
… the period from July 2018 through January 2024. About the Program One of the most critical periods of growth in a child’s development occurs during the first 5 years of life. Quality …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesCitywide Payment Services and Standards – Controls Over Payments
… satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the Citywide … its System. However, when asked why they were produced or who received those reports, CPSS officials did not provide … in DOF records. DOF does not have a method to measure cost or time savings – a main goal of the System. DOF does not …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… by HDC inspectors that either remained uncorrected or persisted. We found approximately $1.6 million in … 2023 that were either unrelated to normal operations or inadequately supported. Included in the $1.6 million are: … in contracts with no evidence of competitive analysis and/or bidding and written HPD approval. We estimated that …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… The average bonus paid to employees in New York City’s … in 2024,” DiNapoli said. “This financial market strength is good news for New York’s economy and our fiscal position, … March bonus season to securities industry employees who work in New York City. Bonuses paid by firms to their …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … its needs. Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (Nassau County) The … did not appropriately establish and maintain reserve funds. The district had five reserves as of June 30, 2015. …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… elections and did not properly document relevant payroll information. The district also has no policy …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 98-7
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … among other things, the acquisition of a specific item or type of "equipment" (General Municipal Law, §6-g[2]). … defines the term "equipment" as "any equipment, machinery or apparatus for the acquisition of which a period of …
https://www.osc.ny.gov/legal-opinions/opinion-98-7SUNY Bulletin No. SU-105
… for Pay Period 11L, OSC will automatically insert a row on the Contract Pay page for the 2004-2005 semesters for … of 8/12/04 and after. Note : If the employee already has a row on the Contract Pay page effective 8/12/04, OSC will not automatically insert a row. Automatic Restoration of Additional Pay After the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-105-restoration-contract-pay-and-additional-pay-suny-21pOpinion 93-14
… the cost of operation and maintenance, they are assessed for the capital costs of the district. You ask whether the … properties. In establishing the district, it was necessary for the board of supervisors to determine that the proposed … owners who are precluded from receiving services paid for with ad valorem levies). Once a county sewer district has …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Use, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is … underinvestment in public health over the last decade may have limited the Department’s ability to prepare and respond …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataState Comptroller DiNapoli Releases Audits
… serving about 370,000 students each year. During the 2020-21 academic year, 31,367 students self-reported a … programs, activities, and services. The 2010 ADA Standards for Accessible Design (ADA Standards) set minimum scoping and technical requirements for newly designed and constructed or altered State and local …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… controls designed to prevent improper payments. DOL’s “pay and chase” approach increased the risk of overpayments, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudChart of Accounts
… use of Chartfield values and valid combination strings to provide payroll expenditure data to agencies. This report … as it may impact the upcoming check Common Errors and How to Fix Them: Active Pool without Dept Budget Earnings – … of Bounds – This error occurs when the designated end date for a project has passed. To fix this error you will …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through … payment. In addition, it cannot determine whether there are any discrepancies between bank and book cash balances. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… and to determine whether the District’s computer system was adequately safeguarded for the period January 1, … ensure that District personnel used competitive methods when purchasing goods and services not subject to competitive … established written policies or procedures for granting, changing and terminating access rights to the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Taxable Travel
… and Community Renewal (HCR) rent inspector incurred during calendar years 2014, 2015, and 2016. These included expenses … $2,556, and $1,838 in personal commuting expenses during calendar years 2014, 2015, and 2016, respectively. Key … and Community Renewal HCR rent inspector incurred during calendar years 2014 2015 and 2016 Thes …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel