Search
2015 Year End Report
The objective of our examination was to determine whether daily workers compensation payment requests by claimants and medical providers claims during the pe
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportChautauqua County – Financial Condition (2023M-111)
… operations and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal stability. Key … from 2019 through 2022. Did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works … operations and took appropriate actions to maintain the North Chautauqua County Water Districts Districts fiscal …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111City of Long Beach – Budget Review (B24-7-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Comptroller DiNapoli Releases School Audits
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s … not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Java – Tax Collection Remittance (P1-24-21)
… Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $922,000 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of … Whether a town board may require a volunteer fire company that provides protection to the district under a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … when the municipal officer or employee has an interest by reason of ownership of less than five per centum of the … on matters affecting the IDA's relationship with the bank. October 31, 1994 Arthur Carl Spring, Esq., County Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-94-16DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… In a report released today , State Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the Metropolitan … In a report released today State Comptroller Thomas P DiNapoli laid out the challenges and potential funding scenarios …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosDiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association … found that NYRA failed to adequately prioritize important capital projects and formally estimate project costs funded … business practices include both long-term and short-term capital project planning, but my auditors discovered that …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraState Comptroller DiNapoli Releases School Audits
… District , Harrisville Central School District , Oswego County Board of Cooperative Educational Services , Roslyn … bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established an …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… Many social adult day services programs (SADS) in New York operate without regulations or licenses, leaving disabled adults or seniors at potential … no agency has a complete accounting of all the adult day service programs that are operating in the state,” … Many social adult day services programs SADS in New York operate without …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… Investors, led by New York State Comptroller Thomas P. DiNapoli and the … to block a shareholder proposal for information on how the company will be impacted by public policies seeking to rein … filed a shareholder proposal in December, asking the company to publish an annual assessment of the impact on its …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeState Comptroller DiNapoli Releases School District Audits
… officials did not properly manage fund balance and reserve funds. The board and district officials did not implement a … properly restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… primarily provided services to preschool children in the Orthodox Jewish communities of Far Rockaway in Queens, … York, the Department of Education contracts with private service providers to deliver services for those who require …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Mount Vernon Mayor Richard Thomas and a public relations firm. Today in Westchester County Supreme Court, Porcari was … must be held accountable to the fullest extent of the law,” said Attorney General James. “New York’s public … the city of Mount Vernon’s Board of Water Supply to pay law firms for the personal defense of former Mount Vernon …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentDiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… “COVID-19 has decimated local sales tax revenue this year, blowing holes in the budgets of municipalities across … been inflicted. Just as our Main Street small businesses can’t rebuild alone, our local governments don’t have the … annual basis to help local communities and policy makers stay informed about this important revenue source. Report: …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsDiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… as a backdoor source of revenue for its budget. Drawing on such non-recurring resources makes it easier to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… New York City projects a surplus of $3.7 billion in fiscal year (FY) 2017, but faces the risk of losing … federal funding in the years ahead with proposed budget cuts looming in Washington, according to a report released today by State Comptroller Thomas P. DiNapoli. "The President's …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cuts