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Opinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor) EDUCATION LAW, §259(1): …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 93-15
… nor the separate treasurer of a town public library is required pursuant to Town Law, §123 to annually account … or the separate treasurer of a town public library is required to annually account to, and submit its books for … held by the library. You state that the town supervisor is the custodian of the library fund pursuant to Education …
https://www.osc.ny.gov/legal-opinions/opinion-93-15DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… a thorough analysis of needed renovations, including a roof replacement. It also lacked a business plan for securing … the building is currently unrentable because of its bad roof and damage from vandalism. The authority is paying …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… said Thomas DiNapoli, New York State Comptroller. “The settlement announced today, as well as the related state … falsely attesting to their accuracy. As part of the settlement agreements, Cecile will pay $20,754.15. Murray … investigation was triggered in part by a whistleblower lawsuit filed under the qui tam provision of the False Claims …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsSocial Adult Day Services
… accordance with an individualized service plan, based on a personalized assessment. The programs may also provide …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesCapital Planning and Maintenance
… capital maintenance and improvement projects; whether or not it has developed reasonable long-term capital plans; and … capital plans as required, the plans are incomplete and do not identify all of the Authority’s needs – in particular, … capital maintenance and improvement projects whether or not …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceHuman Resource Practices
… Administration continued to pay a former President her presidential salary of $608,000 while she was on leave in the … – and while Upstate was also paying an interim President a presidential salary – but could not provide documentation to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesVillage of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Colesville-Windsor Fire District – Board Oversight (2025M-74)
… transparency and integrity. This critical function can help maintain public trust, prevent mismanagement, waste, … Adopting an investment policy that provides guidelines on how to manage District funds to help ensure the District’s … to our brochure, Responding to an OSC Audit Repor t, which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Village of Washingtonville – Budget Review (B25-6-1)
… of approximately $243,400 for social security payments. Social Security payments are likely underestimated … $1.4 million for health insurance payments. Although the estimate agrees with our projection, Village officials should … condition. The 2025-26 tentative budget includes a tax levy of $5.4 million. Similar to the revenue and …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: NYC Financial Plan Improved From June
… New York City’s fiscal year (FY) 2023 budget is projected to rise to … transfers), reflecting continued improvement in the city’s fiscal position since June, but city finances could come under pressure amid a slowing … improvement in the citys fiscal position since June but city finances could come under pressure amid a slowing …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… fiscal years 2024 through 2026 and about $4 billion in FY 2027. Still, the city projects budget gaps of $4.2 billion in … 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY 2027. As a share of city fund revenues, these out-year gaps … city has set aside an additional $16 billion through FY 2027 for these costs, which increased out-year gaps but also …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … served as treasurer for the Essex County Agricultural Society, a non-profit organization that promotes agriculture … of the clerk’s activities at both the town and the society, the clerk was arrested in the summer of 2024 for …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… filed shareholder proposals with portfolio companies from credit card issuers to health care providers, to challenge … financially and that, in turn, is threatening long term shareholder value,” DiNapoli said. “The affordability … Decisions DiNapoli also filed shareholder proposals with insurance companies Humana Inc. and The Cigna Group, calling …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… The district’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… A Manhattan-based preschool for children with disabilities charged the State Education Department (SED) nearly $6 million for expenses that did not qualify for taxpayer reimbursement, State Comptroller Thomas P. … A Manhattanbased preschool for children with disabilities charged the State Education …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… Retirement Fund (Fund) that asked the companies to report on how they monitor their overseas apparel suppliers and … DiNapoli's proposals asked each company to report on the steps they are taking, or plan to take, to monitor the … , wrote letters to selected companies asking them to call on their overseas suppliers to implement the core labor …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyState Comptroller DiNapoli Releases School Audits
… District , Wellsville Central School District and the Westmoreland Central School District . "In an era of limited … Aloma D. Johnson Charter School – Leave Accruals (Erie County) School officials did not maintain accurate, complete … from the retirement contribution reserve as budgeted. Westmoreland Central School District – State Transportation …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In … effectively." Village of Corfu – Sewer Operations (Genesee County) The board routinely adopted budgets that were not …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits