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Oversight and Monitoring of the Universal Pre-Kindergarten Program
… potential fire hazards (cigarette butts discarded on a wood chip-covered play area used by students), and peeling …
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)
… report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2023 … Did the Beekmantown Fire District No 1 District Board of Fire Commissioners Board …
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
… did not properly monitor fuel inventory for loss, waste or misuse. Officials did not accurately record fuel … the town’s operations, increasing the risk of theft, waste and abuse. The supervisor assigned his duties of …
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
… 2025, and less than $100 million total during FY 2026 and 2027. The Savings Program reduced the city-funded portion of … could be $2.4 billion in FY 2026 and $2.15 million in FY 2027. Other gap-closing adjustments included downward … June 2020. New York City’s economic growth relies on its ability to provide the public with quality services, while …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli: 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 … over a 10-year period. Schuyler County IDA Officials do not adequately monitor projects for compliance with job … projects in the county. However, Cattaraugus officials do not verify the investment and job information provided …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataState Comptroller DiNapoli Releases School Audits
… the 2012-13 through 2014-15 fiscal years and found that actual expenditures were less than the budgeted …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… legal services, but better monitoring of social services offices and service providers by OTDA, along with better data … victims to local Department of Social Services (DSS) offices for public benefits or providers, often nonprofits, … human trafficking survivors, 64% were referred to DSS offices and 36% were referred to area service providers. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingState Comptroller DiNapoli Releases Municipal & School Audits
… Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure that … purchased for $33,349, were not recorded in the capital asset records; 13, purchased for $22,099, were recorded with … received), which prevented the board’s approval and price verification; and 31 claims totaling $20,714 were missing 28 …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did … but officials did not maintain any support for the number of beverages sold; for the $895 in cash that was … Italiafest and wine tasting with no record of how many people attended the event. Town of Johnsburg – North Creek …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… established by the Federal Railroad Administration. Queens County District Attorney’s Office: Oversight of … our initial report. State Education Department (SED): Bank Street College of Education: Compliance With the Reimbursable … auditors identified $585,047 in ineligible costs that Bank Street reported for state reimbursement. These ineligible …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is … Agency operations – receipts agencies are responsible for collecting Reimbursements of accounts receivables Agency … system which accurately and systematically accounts for all revenues, receipts, resources, and property of the …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewSaranac Fire District – Board Oversight (2025M-139)
… [read complete report – pdf] Audit Objective Did the Saranac Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, 2023 – June 30, 2025 We extended the audit period back to January 1, 2021, to review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… Stronger than anticipated revenues and lower costs for asylum seekers will help New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State Comptroller Thomas P. … it harder to continue to fund recent spending additions for discretionary programs and maintain services. “New York …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesOpinion 92-28
… of library fund moneys is credited to the library fund. (2) A school district should pay over to the library fund or … of library fund moneys credited to the library fund? 2. Must the school district, immediately upon receipt, place …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… pandemic in New York state, with opioid-related overdose deaths increasing by 68% to nearly 5,000 individuals from … DiNapoli. The surge is largely due to a sharp increase in deaths from opioids related to illicit fentanyl and similar synthetic opioids. Overdose deaths statewide from opioids and all drugs (5,841) in 2021 …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use … PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… Office of the State Comptroller, Investigations Unit, 14th Floor, 110 State St., Albany, NY 12236. For a copy of DiNapoli’s report, … tp://osc.state.ny.us/audits/allaudits/bseaudits/bse20140924.pdf …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000Comptroller DiNapoli Releases Municipal Audits
… that unpaid fines and fees may total nearly $400,000 on tickets ranging from 1989 through 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Assistant Village Clerk Courtney Dillabough was arrested last week for allegedly pocketing $5,300 in village fees, … fees until village officials noted there was cash missing last year. Dillabough resigned in August 2017 after town … Assistant Village Clerk Courtney Dillabough was arrested last week for allegedly pocketing $5300 in village fees …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-fees