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State Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurers did not maintain complete, accurate or up-to-date financial records. As a result, the board lacked the financial information necessary to properly monitor and manage village finances. The … record financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: LIRR On-Time Performance Falls Short
… trains that were late, canceled or terminated, according to a report released today by New York State Comptroller … "Commuters count on the Long Island Rail Road to get them to their jobs on time and back home again," … first quarter of 2017. Recent derailments at Penn Station have brought attention to the role played by Amtrak, which is …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortOpinion 95-32
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (use of model security and … procedures for securing deposits and investments of public funds by local governments, including fire districts. All … with the provisions of law governing the deposit of public funds). Pursuant to section 10(3)(a), a security agreement …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Agriculture and Markets: Oversight of Industrial Hemp (Follow-Up) (2021-F-9) A report covering … addressing the problems identified in the initial audit. Of the initial report’s three audit recommendations, one has …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… of Health needs to address the underlying reasons why children are not receiving the services they are entitled to, why services are often delayed and how access can be … not require explanations, case files rarely identified why consent was not given, why a parent withdrew their child …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… uneven recovery will present evolving challenges over the next few years, New York State Comptroller Thomas P. DiNapoli … with his remarks, DiNapoli released a new report on the impact of the pandemic on the city’s workforce, an online tool identifying key programs that face funding risks, …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. … of school taxes without interest may be accepted as proof of the timely payment of such taxes. You informed us …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Subway Recovery Tracker
… levels. The early stages of the recovery were marked by great disparities between parts of the City where ridership … of February 2025, these included A line stops at Beach 25 Street, Beach 44 Street, Beach 90 Street, Beach 98 Street, … better, with 74th Street/Jackson Heights and Flushing/Main Street in Queens ranking among the top three hubs …
https://www.osc.ny.gov/osdc/subway-recovery-trackerDiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… helping households obtain food, would increase costs to state governments, limit eligibility and reduce the value of future benefits according to a new report by State Comptroller Thomas P. DiNapoli. The most recent available data show 1 in 8 New York households were food insecure between 2021 and 2023. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-foodUnified Court System Bulletin No. UCS-319
… below End Date: 03/29/2023 Payment Amount Employees who have already received an April 2022 SLED payment (Earnings … receive the amount based on the employee’s percentage in effect on 04/01/2022. Employees who met the eligibility criteria for the April 2022 SLED payment but do not have an existing Earnings Code JSD row effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the statutory limit. At the end of 2013, unassigned fund balance totaled 104 percent of the next year’s budgeted … the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Putnam Valley Central School District – Financial Condition (2016M-135)
… to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. Officials have … Key Recommendations Develop a plan to use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Minetto – Financial Condition (2013M-284)
… budgets that relied too heavily on appropriated fund balance as a financing source. As a result, the financial … the Town should maintain. Appropriate only available fund balance to finance operations in succeeding years’ budgets. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … Key Recommendations Take steps to reduce the deficit in the general fund. Require the Mayor to prepare a realistic … to provide timely audited financial statements in order to assist in making informed financial decisions. … …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. County of Greene – Information Technology The county legislators … were communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau … need to continue to improve their management and oversight of the town’s financial condition. Three of the town’s funds …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 2011 through 2013, the general fund had available fund balance that was more than 90 percent of the ensuing year’s budget and the highway fund had available fund balance that was more than 50 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… $1.9 million higher than the Village’s total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136