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Opinion 2002-6
… use highway" pursuant to section 205-a of the Highway Law. You ask whether the highway may be so designated if there is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… [read complete report – pdf] Audit Objective Did the Town of Edinburg (Town) Supervisor (Supervisor) maintain complete, … did not appear to be fiscally stressed. 3 For example, as of December 31, 2024: The general fund had a total unrestricted adjusted cash balance of $1,852,145. This amount represented 184 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Comptroller DiNapoli Releases Municipal & School Audits
… – Board Oversight (Rensselaer County) The board did not provide adequate oversight of financial operations. As a … board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … the audit period. A review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Retirement System (ERS) will decrease from 15.5 percent of payroll to 15.3 percent of payroll. The average contribution rate for the Police and … (PFRS) will increase to 24.4 percent from 24.3 percent of payroll. "After three years of rate reductions, pension …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18DiNapoli: Pension Contribution Rates for Employers Will Decrease for State Fiscal Year 2018-19
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) in State Fiscal Year … The estimated average contribution rate for the Police and Fire Retirement System (PFRS) will decrease from 24.4 … said. "Stable rates are very important to our employers and provide the predictability they need to plan for their …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-pension-contribution-rates-employers-will-decrease-state-fiscal-year-2018-19DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… to help follow the money," said DiNapoli. “New Yorkers in every corner of the state have a right to know how their … up to three years of data or download the database. In 2008, DiNapoli launched openbooknewyork.com to give … spending information available as quickly as we can, and in an easy-to-use format. New Yorkers should be able to see …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomCity of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … of water rate increases. Budgeted overtime funding for police ($1.1 million) and firefighters ($800,000) is likely …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Legal Topics and Approvals
… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal Officers and Employees, The Fundamentals of Article 18 of the General … describes the procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that … Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, and … Union Free School District – Business Office Operations (Hamilton County) The board and district officials did not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 91-13*
… constituting indebtedness for purposes of the Constitution and Local Finance Law); (as distinguished from installment … to enter into installment purchase contract) BONDS AND NOTES -- Certificates of Participation (as constituting … was inconceivable that the municipality would forego the benefits of the option. It appears that the arrangement in …
https://www.osc.ny.gov/legal-opinions/opinion-91-13DiNapoli: 16 School Districts Designated in Fiscal Stress
… federal aid and growth in state aid have contributed to the declining number of school districts designated in … in fiscal stress remains low after significant increases to both federal and state aid over the past few years,” … “Although federal relief packages and state aid provided much needed assistance, school officials should remain …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… New York City’s full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. DiNapoli. The city is projected to end the 2024 Fiscal Year (FY) in June with at least …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… and membership did not review bank statement activity. No one ensured that cash receipts were properly recorded or that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsRapids Fire Company – Credit Cards (2023M-86)
audit, fire company, rapids
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rapids-fire-company-2023-86.pdfClarendon Fire Company – Financial Activities (2023M-50)
audit, clarendon, fire company
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/clarendon-fire-company-2023-50.pdfHannibal Fire Company – Misappropriation of Funds (2023M-59)
audit, hannibal, fire company
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hannibal-fire-company-2023-59.pdfFire Company Audit Guidance
Fire Company Audit Guidance
https://www.osc.ny.gov/files/local-government/resources/pdf/fire-company-audit-guidance.pdfDiNapoli: Better Oversight Needed at Homeless Shelters
… State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to … setting,” DiNapoli said. “In too many cases, the Office of Temporary and Disability Assistance is failing to ensure a … response is included in the audit. Full Report Office of Temporary and Disability Assistance: Oversight of Homeless …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… by Comptroller DiNapoli. A copy of the Actuary's report can be found here. In 2015, the Actuary conducted a review of …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial software … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33