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State Comptroller DiNapoli Releases Audits
… must follow to secure and protect the confidentiality, integrity, and availability of information. Auditors found …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli: Localities Spending More to Address Climate Change Hazards
… as increased flooding and storm damage, according to a report released today by State Comptroller Thomas P. … Local officials will increasingly need to assess the need for additional climate actions, plan for these higher costs, and communicate these challenges to …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… to August 31, 2016. Background OMH provides services to New York State residents with mental illness both directly … programs. RSS is a Program service provider in upstate New York, serving eight different counties. For calendar year …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… some of the findings, but not others. Its full response is included in the audit. For a copy of the complete report, …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 90-18
… We also note that the application of competitive bidding statutes may not be avoided by artificially breaking up …
https://www.osc.ny.gov/legal-opinions/opinion-90-18DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… to providers that are still not enrolled in Medicaid or have been denied,” DiNapoli said. “Medicaid is vital to millions of New Yorkers in need of quality health care and the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… noting that it shared many of the concerns raised in the report, and said its Office of Special Education (OSE) is …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal Audits
… to verify that the purchases were properly authorized by an appropriate department head and two claims totaling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… of intestacy. There is a comprehensive statutory scheme in New York State which provides that when an estate is administered in New York, and the decedent dies intestate with unknown heirs, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 89-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … IMPROVEMENT DISTRICTS -- Expenses (allocating cost of increase or improvement of facilities); (of excess water …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … accountability. Individual claims were not reviewed prior to payment approval. The Department does not have a code of … required by statute. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton … District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted fund balance … limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Overview – State Police Plan
… beyond 165 days (200 days for some members employed by New York State). The following payments are not part of …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewLaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over District … The District improperly retained an independent contractor to perform the duties of Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the period of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Key Recommendations Review the financial reports provided by the Treasurer at each monthly meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072