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Village of Suffern – Budget Review (B25-6-4)
… to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 … by law. Key Recommendation In adopting the 2025-26 budget, the Board should be mindful of the legal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4New York State Rent Relief Funding: Spotlight on New York City
… New York State has the highest share of renter households in the United States (46 percent), with the majority of those households located in New York City (63 percent of all State renter households). … 22 percent, respectively). Hispanic and Black households in the State have also experienced higher rates of employment …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… checks and balances and internal controls to guard public funds." U.S. Attorney Geoffrey S. Berman said: "As he … embezzlement theft concerning a program receiving federal funds, which carries a maximum sentence of 10 years in …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000State Comptroller DiNapoli Releases Municipal Audits
… fund owed the general fund $340,000. The water and sewer funds do not pay administrative costs for services they … a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy, …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsHuman Resource Practices
… weak practices that render Upstate vulnerable to misuse of funds and safety and security risks. For example: Upstate … not being used for the intended and approved purpose and funds are potentially being misspent. Upstate has not …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases School Audits
… Inventory (Suffolk County) The district does not have a complete and accurate inventory of information technology (IT) equipment. District officials have not adequately accounted for IT assets and they have no assurance that the assets have been adequately …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city to raise projections with an … surplus could rise given continued better-than-anticipated tax collections since the release of the city’s April financial plan. The city also raised its tax revenue projections by at least $2 billion in each of …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesOpinion 93-15
… by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN … treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the … Whether pursuant to Town Law 123 the board of trustees or the separate …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Capital Planning and Maintenance
… and at some point require an immediate influx of funds to remediate an issue, likely at a cost higher than … of the approaches. However, the Authority has neither the funds to make the capital investment nor the means to secure …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… to aggressively pursue those who misappropriate education funds for their own purposes. America’s students and … City School District (SCSD) received federal grant funds administered by the U.S. Department of Education to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Keene – Records and Reports (Essex County) The supervisor … were not reported in the annual financial report. Of the 20 journal entries reviewed, six were not properly … did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did not …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Financial Plan Improved From June
… $2.5 billion since June due to unanticipated federal grant funds. The plan also does not yet include more than $1.4 … aid will also require new revenue to continue after those funds are exhausted. For the upcoming FY 2024 preliminary …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneSocial Adult Day Services
… State agencies, particularly the New York State Office for the Aging (NYSOFA) and the Department of Health (DOH), … assistance. NYSOFA currently has oversight responsibility for 17 SADS programs that it directly funds through … (AAAs). NYSOFA’s regulations establish minimum standards for program eligibility, service plans, staffing, training, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… the State Education Department (SED) nearly $6 million for expenses that did not qualify for taxpayer reimbursement, State Comptroller … for Early Learning Inc. (NYL) focused on $138 million in expenses the school claimed for special education services … the State Education Department SED nearly $6 million for expenses that did not qualify for taxpayer reimbursement …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases School District Audits
… State Education Department’s maximum allowable rates and actual BOCES costs by a total of $1.29 million, or an average …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsOpinion 91-57
… in the opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL … Whether library fund moneys of the village public library may be comingled with moneys of the village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli High-Tech is on the Rise in NYC
Hightech is one of the fastest growing industries in New York City growing four times faster than the rate of job growth in the rest of the citys economy with annual salaries that are well above the citywide average according to a report released today by New York State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycOpinion 2004-8
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS … nor any other statute, authorizes the establishment by an individual municipal corporation of a reserve fund for direct … corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… have annual net losses and will not have sufficient funds for its operations. The audit faulted the board for not properly managing the authority’s financial … found that the authority used $6,500 in funds intended for capital projects to cover operating costs. Warehouse …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… their overseas apparel suppliers and subcontractors in an effort to protect human and workplace standards. "Human … issues have revealed the extent to which subcontracting in substandard facilities is the norm in overseas apparel production. The 2014 Rana Plaza garment …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safety