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DiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… and savings generated through initiatives launched in response to its financial challenges, but the continued … to ensure it’s prepared for any economic uncertainties.” In June, New York City adopted a balanced budget for fiscal … entering FY 2025, which threaten the budget balance in the coming years. The city’s surplus, which was $6.1 …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainFreeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … costs of approximately $12,500 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10State Contract and Payment Actions in February
… (OSC) approved 1,407 contracts for state agencies and public authorities valued at $109 billion and approved more than 20.3 million payments worth nearly $14 billion. OSC rejected 110 contracts and related transactions valued at $100 million and more than … Comptroller OSC approved 1407 contracts for state agencies and public authorities valued at $109 billion and approved …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … School District – Health Insurance Buyouts and Separation Payments (Fulton County) Auditors found health insurance … established and funded a liability reserve to $800,000 for a purpose that was not permissible. Owego-Apalachin …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… valued at $91,704 were either not tagged or the asset tag information on the tag did not agree with the accounting records. ### For …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Caledonia-Mumford Central School District – Financial Management (2024M-101)
… were not transparent with taxpayers and more real property taxes were levied than necessary to fund operations. … requiring fund balance to be appropriated and real property taxes to be increased. However, the District had … plan or reserve plan. This inhibited effective financial management and did not provide adequate justification for the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village Official Heading to Prison for Stealing More Than $100,000
… Margaret Bailey, the former clerk-treasurer of the now-dissolved village of Altmar in Oswego County, was sentenced … which had a population of 400 residents, was officially dissolved in June 2013. The Comptroller’s audit and …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Comptroller DiNapoli Releases State Audits
… was not documented. Division of Housing and Community Renewal (DHCR): Oversight and Monitoring of the Public …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Board has not formally adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of detail necessary to ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationState Contract and Payment Actions in May
… terrace repairs at the Cultural Education Center in Albany County. $8.1 million with American Jail Products LLC for … at the Great Meadow Correctional Facility in Washington County. $3.7 million with RK Contracting Inc. for structural … Chenango, Cortland, Erie, Genesee, Herkimer, Lewis, Livingston, Madison, Monroe, Niagara, Oneida, Onondaga, …
https://www.osc.ny.gov/press/releases/2023/06/state-contract-and-payment-actions-mayChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Chester Union Free School District Financial Management and Board Oversight 2016M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… budget status reports. Revenues, expenditures and balance sheet accounts reported on the financial reports did not … with the accounting records. The Board appropriated more fund balance than was available in each of the last three … and up to date. Use the most accurate estimates of fund balance available when preparing the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionHoltsville Fire District – Financial Management (2025M-4)
The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds As a result from 2019 through 2023 the Board transferred an additional $1 million into reserve funds This was 45 percent more than the $22 million in transfers planned with no indic
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … (11 percent) less than budgeted. This practice led to the accumulation of excess funds in the debt service fund and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Accounts Payable Advisory No. 54
… Update - Voucher Mass Approval functionality available for lease vouchers Reference: Guide to Financial Operations … using the Accounts Payable (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management (REM) …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalOpinion 90-39
… the cost of specialized equipment needed to provide fire protection services to these properties. You ask whether a … the cost of specialized equipment needed to provide fire protection services to these properties. Town Law, §181(1) … such authority to impose a charge or a fee for fire protection. Although we have construed Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-90-39