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Wallace Fire District – Board Oversight (2024M-126)
… financial operations. We determined that: District funds are not adequately safeguarded and not spent in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Comptroller DiNapoli Releases School Audits
… School District – Separation Payments (Monroe County) The payroll clerk did not use a standard separation payment …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 88-55
… and (5) the number of members of the corporation as of the date of the report, together with a statement of increase or …
https://www.osc.ny.gov/legal-opinions/opinion-88-55DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… revenue collections, the reallocation of unused federal pandemic relief funds and savings … P. DiNapoli. DiNapoli’s office assumes that a number of the fiscal risks the city currently faces will continue, … The city should be more transparent on its strategies to address future issues and inform taxpayers on budgetary …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadOpinion 91-9
… - curtailing powers of city board of estimate) MUNICIPAL FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in cities of the second class) PUBLIC OFFICERS AND … towns and villages, respectively, to establish contingency funds). The question of whether a municipality, in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of … inspections, but incidents such as the recent derailment in Ripley, N.Y. demonstrate that the risk of a disaster … Commission filings of the two major carriers of crude oil in New York state – CSX Corporation and Canadian Pacific …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… Retirement Fund is already a leader among public pension funds in analyzing our investments’ exposure to climate risk, …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… offset the revenue loss to the MTA from a reduction in the Payroll Mobility Tax on small businesses. Read the Financial …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesState Comptroller DiNapoli Releases Municipal Audits
… appropriated fund balances in the general, water and sewer funds. In addition, the board maintained unreasonable levels of fund balance in these funds that ranged between 29 percent and 128 percent of … determined that had the supervisor invested available funds in a financial institution with higher available …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsXI.12.B Contract Assignments – XI. Procurement and Contract Management
… This section outlines the procedures to be followed by a State agency to execute the transfer of the rights, … (“Transferor”). Contractors doing business with New York State may attempt to transfer their rights, obligations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… law in December 2015 and started operating and investing funds in 2017. DiNapoli's office oversees the program and … from NY ABLE accounts are tax-free provided the funds are used for qualified disability expenses.** These … and housing, among other expenses. Users can access funds in several ways, including an optional checking account …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… during and after fundraising events to ensure that all funds are properly accounted for and recorded. … Allegany …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… report relating to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… procedures) and/or were unsupported. In some transactions funds were not used for their intended purposes. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followCity of Olean – Budget Review (B1-14-1)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… office has identified fraud and improper use of taxpayer funds in a recent series of audits and investigations of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… fund balance and reserves. Identify the composition of the funds in the debt reserve, properly report and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… fire insurance tax moneys and spent $53,322 of these funds on membership benefits and administrative costs. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… and did not retain custody of all Department funds as required in its bylaws. The audit committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsTown of St. Armand – Selected Financial Operations (2017M-142)
… provided adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142