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City of Newburgh – Budget Review (B6-16-17)
… in the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments that … their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key … accounts. Annual financial reports were not filed with OSC for the 2011-12 through 2013-14 fiscal years. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… report – pdf] Audit Objective Determine whether the Village of North Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the … action. … Determine whether the Village of North Syracuse Village Board of Trustees Board Conducted an annual audit of …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… overstated liabilities and accumulated excessive reserve funds. In addition, the board has repeatedly appropriated …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of New Yorkers, many of them in need of mental health care or drug addiction services, are in desperate need of … homeless services by either operating shelters directly or contracting with third-party providers. OTDA’s role is to … Living Plan (ILP), administered by the Local District or a third-party provider. The assessment, an evaluation of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… School District – Financial Condition Management (Warren County) The district's budgets included appropriated fund … – Financial Condition and Extra-Classroom Activity Funds (Nassau County) District officials overestimated expenditures by a …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Brookfield … appropriated and subsequent use of fund balance. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… A new report by State Comptroller Thomas P. DiNapoli details how chronic … this troubling issue.” Chronic absenteeism is defined by the U.S. Department of Education as the share of students …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolEfforts to Collect Delinquent Taxes
… 31, 2019. We also considered information that was provided by the Department through April 15, 2021. About the Program … is to efficiently collect tax revenues in support of State services and programs while acting with integrity and … of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… responsibility of not only the MTA, but also Amtrak and NJ Transit. MTA’s contract with BRC at this station is …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkOpinion 2002-8
… by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8State Agencies Bulletin No. 928
… (Reinstate Civil Service Commission Action) RDR (Reinstate Court Order Directive) PRF (Preferred List) RER (Reinstate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsOpinion 95-16
… LAW, §1908(1): A central high school district is required to apportion expenses among the school districts therein on … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Citywide Payment Services and Standards – Controls Over Payments
… Program DOF is a revenue service, taxation, and recording agency. Its mission is to administer the tax and revenue laws … to DOF’s attention, which could lead to inaccuracies in reporting. We also found weaknesses in DOF’s internal … and complaints. Key Recommendations Review and update CPSS reporting tools and production reports to ensure they provide …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-payments