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State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Village of … – Clerk-Treasurer’s Records and Reports (Herkimer County) The current and former clerk-treasurers did not maintain … accurate or up-to-date financial records. As a result, the board lacked the financial information necessary to …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… auditors identified potential cost savings of $23,000 for vehicle and energy purchases. Officials also did not issue … budgeted appropriations, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Since 2017, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Village of Manlius – Financial Reports (2025M-89)
… are used to account for funds (deposits) received from developers and used to pay associated engineering and legal … the Village did not receive sufficient funds from project developers to cover the associated expenditures. The …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … The Board did not adequately oversee or manage the Towns ambulance service The Boards general lack of oversight of and policy development for the District …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Village of Washingtonville – Budget Review (B25-6-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … the Village of Washingtonville (Village), subject to the provisions of Local Finance Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1City of Yonkers – Budget Review (B24-6-6)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits … and expenses, which may not be available in future years. Does not include a specific appropriation for contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6XII.6.I Paying a Non-State Employee – XII. Expenditures
… to making a payment to an individual through the Accounts Payable Module in the SFS, Business Units are responsible for … Units should make these payments using the Accounts Payable Module in the SFS. Business Units should be aware of … Non-employee travel is claimed through the Accounts Payable Module. In some circumstances, non-employees may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 88-36
… 492, 14 NE2d 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). This rule of strict liability for public funds is …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Long Island Experienced Gains in Farms and Farmland
… The critical role farms play in New York cannot be overstated, both as an … only region in the state to see the numbers climb for both farms and farmland acres in the most recent United States … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandOpinion 90-21
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 2003-1
… to a district is to be collected from "the several lots and parcels of land" within the extension on the same …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… and aging. To protect against loss of life and property from flooding and dam failures, DEC manages a program that … found that some dam owners had not submitted to DEC the required emergency plans, engineering assessments or proof … found: 158 of 843 dams (19%) did not have an emergency plan on file with DEC, including 153 of 505 (30%) Hazard …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 89-11
… Firemen's Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, … may expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the … may expend foreign fire insurance tax moneys to rent a room to be used for meetings of the Association and …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 99-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether it is proper for a school district to pay for the framing of a cancelled bond to be presented to a retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11State Comptroller DiNapoli Releases Audits
… customers. The installation of electric vehicle high-speed chargers was as much as 2 years behind schedule. NYPA made …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsEnforcement of the Mitchell-Lama Surcharge Provisions
… Housing and Community Renewal (DHCR). Our audit focused on the income affidavits submitted for the 2012 calendar year, … recent year for which DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama program was created in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisions