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City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is … Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330March 2000: Handicapped Parking Education Program
… New York shall establish a handicapped parking education program for the purpose of providing education, advocacy and … of handicapped parking laws. In order to fund this program the statute provides for imposition of a $30 … must be used to fund the handicapped parking education program. The other one-half of the surcharge will be paid to …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… seek in its board members. When the Fund filed its request for Priceline to commit to board diversity, the company had … long-term company growth. Priceline should be commended for pursuing board diversity.” View the proposal that was …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsState Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter into written … with any of the eight municipalities permitted to use town fuel. Additionally, the town highway department did not …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up (Herkimer County) …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… million members, retirees and their families rely on us for their financial security in retirement, and we're making …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topComptroller DiNapoli Releases Municipal Audits
… board did not ensure that adequate cost-benefit analyses for proposed projects were developed before project approval. … found that town officials did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found … Fire District – Financial Condition and Price Quotations for Purchases (Suffolk County) The board overestimated …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Quaker Street Fire District – Audit Follow-Up (2021M-96-F)
… Review The purpose of our review was to assess the Quaker Street Fire District’s (District) progress, as of November … our recommendations in the audit report Quaker Street Fire District – Board Oversight (2021M-96), released … the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit … of lump sum appropriation authority between Business Units, generally from MSC01 to other Business Units. Budget Transfer – Interunit transfers move …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersOpinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… New York City Comptroller Scott Stringer, Rhode Island State Treasurer Seth Magaziner and State of Vermont … I am committed to finding a way to pay for it." "In Rhode Island, government, non-profits and the business community … and the inherent beauty of the Ocean State," said Rhode Island Treasurer Magaziner . "The Clean Power Plan is an …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… NEW YORK – State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced that … will investigate and prosecute public corruption. I thank Attorney General Schneiderman and his staff for partnering … to all New Yorkers, including the rich or powerful,”said Attorney General Schneiderman. “We have brought charges …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerDiNapoli 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 …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit … maintenance, and disposition of non-revenue service vehicles (vehicles) in the fleet. These vehicles are used for purposes … report Management and Maintenance of NonRevenue Service Vehicles 2020S31 …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ … sought to identify and reach critical and vulnerable consumer groups through their financial literacy efforts. … agency, serving one of the most critical and vulnerable consumer groups, disclaimed having any role in administering …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… To determine whether the New York City Department of Homeless Services (DHS) is adequately monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment inventory … To determine whether the New York City Department of Homeless Services is adequately monitoring the security …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… operations? Audit Period January 1, 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to … in the other four reports by amounts ranging between $26 and $565.Also, the Board received one budget status report during the audit period in December …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal & School Audits
… or perform periodic reconciliations. As a result, 2,936 gallons of fuel, costing $7,603 were not accounted for. … were complete and accurate or reconcile fuel records to confirm proper usage. Discrepancies included 1,128 gallons … the council with monthly financial reports, such as budget-to-actual comparisons, cash balances or fund balance …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… in FY 2025, and less than $100 million total during FY 2026 and 2027. The Savings Program reduced the city-funded … by $436 million in FY 2025 and by $59 million in FY 2026. However, based on recent trends, the city could save … continue, savings for the city could be $2.4 billion in FY 2026 and $2.15 million in FY 2027. Other gap-closing …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenue