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Village of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2019-20 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3March 2000: Handicapped Parking Education Program
… The purpose of the disability awareness program is to train local law enforcement personnel to recognize and …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( … recommendations included in our initial report Borough of Manhattan Community College Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followComptroller DiNapoli Releases Municipal Audits
… were not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAm I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOversight and Monitoring of the Universal Pre-Kindergarten Program
… of 1997 to provide all eligible four-year-olds in New York State with the opportunity for an early childhood education. … codes, and equipment and furnishings to be maintained in a state of good repair and sanitation and to be safe and … funded by the State and NYC. The State’s portion is based on a State Education Department grant. The funds must be used …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programOpinion 94-12
… a fire district to lease portions of its real property not required for fire district purposes. Section 176(14) does not … exchange for fair and adequate consideration (1981 Opns St Comp No. 81-55, p 57; 27 Opns St Comp, 1971, p 175). Further, … of the property and soliciting price quotations from several prospective lessees or obtaining a professional …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases School Audits
… Management (Cattaraugus County) District officials have not adopted realistic budgets or properly managed fund balance. District officials have maintained unrestricted fund balance slightly above the statutory limit for the past three years and have appropriated approximately $900,000 of fund balance …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… a number of local Industrial Development Agencies (IDAs) do not verify if businesses receiving tax breaks are actually meeting job … over a 10-year period. Schuyler County IDA Officials do not adequately monitor projects for compliance with job … a number of local Industrial Development Agencies IDAs do not verify if businesses receiving tax breaks are actually …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Ballston – Water Fund … 2022 fiscal year-end physical inventory. Fairport Central School District – Payroll and Employee Benefits (Monroe …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… enforce the provisions of the town’s procurement policy, and as a result, town officials did not seek competition when procuring goods and services totaling $561,829, or 48%, of the purchases … found $286 was remitted for the 10-hour Italiafest and wine tasting with no record of how many people attended the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller … The New York Daily News published an oped from New York State Comptroller Thomas …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency (EPA) to halt the … from this shift," DiNapoli said. "If we do not get on board with lowering GHG emissions it will have terrible … our nation's Clean Power Plan and doubling down on 20th Century energy sources, our economy and the lives of …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy (Report 2020-S-53 ). About the Program In recent decades, financial literacy has emerged as a key … of implementation of the five recommendations included in our initial audit report Selected State Agencies Roles in …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… The New York State Office of Temporary and Disability Assistance (OTDA) can take steps to improve its efforts to ensure survivors of human trafficking receive the services and assistance … New York State Comptroller Thomas P. DiNapoli. “Survivors of human trafficking face physical, emotional and financial …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… (FY) 2026 budget, according to a report released today by State Comptroller Thomas P. DiNapoli. However, potential … could be exacerbated by decisions made at the federal and state levels. Boosting budget contingencies and setting money … report notes that choices made at the federal and state levels could also adversely affect city finances. For …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan Transportation Authority (MTA). The MTA is responsible for developing and implementing …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… York City’s finances have stabilized amid declining costs for asylum seekers and strong revenue, largely from growth in business and property tax collections. But potential policy changes on the federal level creates uncertainty for the coming years which require fiscal preparation, …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… (“Met Council”), has been sentenced to 18 months in jail. Ross also paid $534,000 in restitution to Met Council … that provide them with vital services, you will face jail time. That applies to all New Yorkers, including the … Friedman was convicted and sentenced to four months in jail, and ordered to pay $775,000 in restitution to Met …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-broker