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Town of Lincoln - Town Clerk (2023M-31)
… Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a one-year …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31DiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… account. Bunn, 49, was sentenced to time served and full restitution, which he paid today in Queens County …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsHenrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of … Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTown of Philipstown – Financial Management (2024M-100)
… costs associated with GLWD operations or the associated funding sources to taxpayers. Develop, adopt and periodically … development process or establish funds to help finance future expenditures. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Falconer Central School District – Financial Management (2024M-52)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although our 2009 and 2016 audits … taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… [read complete report – pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … Valley Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyEmerging Manager Definition and Life Cycle
… assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager … professionals Firm’s principals have years of experience working in the strategy and with each other …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… State Comptroller and continue to lead efforts to fight public corruption. Since 2011, Sheingold was deputy … and counsel for Investigations. He spearheaded DiNapoli’s initiative to safeguard public funds by exposing fraud and corruption. Partnering with federal, state and local law enforcement, his work led to …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… a district corporation of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners … the District’s fund balance has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to $24,000, which was 4 percent of 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mOpinion 94-16
Whether there would be a prohibited conflict of interest solely because an individual who is a member of the governing board of an industrial development agency IDA and treasurer of the IDA is also a stockholder of a local bank which has been named as one of the depositories for the IDA
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2007-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- … copy of the audit report in the form prescribed by the State Comptroller must be provided to the fire company and to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… facing the Metropolitan Transportation Authority (MTA) as it prepares to submit its 2025-2029 Capital Program. The MTA must find billions in new funds even as the state tries … pricing. The report lays out possible sources to fund the MTA’s substantial capital needs and emphasizes areas of …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… at potential risk, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit is the first … the adult day service programs that are operating in the state,” DiNapoli said. “While the providers that have state contracts are being closely watched – this demonstrates …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… led by New York State Comptroller Thomas P. DiNapoli and the Church of England’s investment fund, the Church … week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeState Comptroller DiNapoli Releases School Audits
… bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established an after-school elementary child care program approximately 30 years ago as a service …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … -- Compensation (authority to increase during term) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Comptroller DiNapoli Releases Municipal & School Audits
… record dates collections were received or deposit payments in a timely manner. Canajoharie Volunteer Fire Department – … monthly reports to officials for eight of the 13 months in the audit period; or prepare bank reconciliations. … established and 48 deposits totaling $16,655 were not made in a timely manner. Auditors found 248 disbursements totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits