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Town of Westerlo – Selected Financial Activities (2013M-323)

… of the water district fund and Justice Court operations for the period January 1, 2012 through December 31, 2013. … and four elected members. The Town’s budgeted expenditures for the 2013 fiscal year are approximately $2.7 million. Key … the Board has not established a repair reserve for the water district fund in anticipation of future repair …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323

Hempstead Union Free School District – Management of District Resources (2014M-253)

… students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price

… access to graduate education is cut off, the loss is not only fewer degrees, but a weakened talent pipeline that …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-op

DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves

… $198 million short of the maximum. DiNapoli noted it was only a decade ago when damaging impacts of the Great …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reserves

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

The purpose of our audit was to assess the oversight of the Districts financial operations for the period January 1 2011 to December 27 2012

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25

Oversight of Child Protective Services (Follow-Up)

… Central Register of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submissions … incidences of child abuse and maltreatment received by the SCR are referred to as “calls”). The SCR, established by New York Social Services Law, is …

https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-follow

Nassau County – Contract Approval Process (2012M-192)

… Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County …

https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192

DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights

… date and first-contact date for 25. But auditors found only 12 of those had reliable information to measure …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rights

Town of Freetown - Records and Reports (2018M-213)

… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213

GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… link between services provided and supporting revenues. The statement describes four categories of nonexchange … or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions

DiNapoli Statement on the MTA's July Financial Plan

… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-plan

Wall Street Profits for 2014 May Not Reach 2013 Level

… global crisis. It will take years to complete the process. Only a little more than half of the rules required by …

https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-level

NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees

… to come from the state’s retirement fund and the Office of the State Comptroller, asking for a payment to “upgrade” … It’s a scam. Report the message to the Federal Bureau of Investigation’s Internet Crime Complaint Center at … added to their funds and other benefits. A screen capture of a scam text: New Yorkers can report allegations of fraud …

https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retirees

DiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate

… urgency to this issue year after year. His audits have not only identified gaps in our systems, they have forced …

https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rate

Opinion 94-17

… Comp No. 79- 307, p 52). The fees, however, may be imposed only upon users of the service (see Opn No. 92-18, supra). In …

https://www.osc.ny.gov/legal-opinions/opinion-94-17

All-Agency Contract Evaluation System

… determine whether Metropolitan Transportation Authority (MTA) Capital Construction is monitoring and evaluating its … satisfactory. In addition, we sought to determine whether MTA officials are reviewing and using the ACE ratings prior … guidance for rating common situations for ACE components. Update the Procedures to implement a clear process on how to …

https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-system

DiNapoli: Hate Crimes Surged in New York Over the Last Five Years

… York state has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the … there has been a steady rise in hate crimes over the past five years, with the number of reported incidents more than … incidents in the state is now greater than it was five years ago. Nearly 17% of all recorded hate crime …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-years

Opinion 93-30

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … custody of the county sheriff, is a charge of the village or the county. With certain exceptions, Correction Law, … provides transportation because the sheriff is unable or unwilling to do so, it is also well-established that the …

https://www.osc.ny.gov/legal-opinions/opinion-93-30