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Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … did not properly identify report or implement needed remediation to reduce lead exposure in all potable water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… types of economic and community development. In return for financial assistance, project owners who receive IDA … did not: Verify whether project owners met agreed-upon job creation and retention goals. Track cumulative sales and use tax exemptions or request the Annual Report of Sales and Use Tax Exemptions …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… whether the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… aid attributable to special education students, resulting in one district of residence being overbilled by more than $161,000 in the 2018-19 school year. School officials did not obtain … ensure the billings have been calculated correctly. Adopt a written policy and prepare and enforce written procedures …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty advisors did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his employment contract. …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… financial condition. Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained … or 65 percent (from $2.31 million to $3.81 million). Fuel inventory reconciliations were not documented or … managed the Districts financial condition and ensured that fuel records were accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Village of Deposit Nonpayroll Disbursements and Real Property Tax …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… Thirteen of the 15 projects met or exceeded their job creation and/or retention goals. These 13 projects had … our comments on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… Board: Adequately managed the Town’s financial condition, and Ensured that Town officials did not have prohibited … end of 2018. The Board has not adopted multiyear financial and capital plans. A Board member had a prohibited interest … approximately $782,100. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… Briccetti Mulligan. The full op-ed is below: NY’s tax base dips with population For several years leading up to the … and has important implications for the economy, the tax base and the state’s finances. Today, policymakers are at a … where relatively high individual income taxes and high housing cost burdens may put the state at a disadvantage. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… director and head of Mission-Related Investing at Colonial Consulting, focusing on SRI, ESG and impact …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… New York City’s restaurant, retail and recreation (RRR) sectors continued to … the nation felt the impacts of the pandemic on their restaurant, retail and recreation sectors, New York City was … of the jobs lost during the pandemic have returned, the restaurant subsector still employs 30% fewer workers than in …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… at Albany. The public has seven days to comment on the nominee. She will then be presented to the Independent Review … Comment Comment on State Comptroller DiNapoli’s Nominee Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… cautious about economic growth. Commercial property market vacancies have reached their highest levels in 30 years and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … for its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, sports …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its crops are dependent on pollination by bees and other pollinators. To address a drastic decline in the … Plan. The New York State Department of Agriculture and Markets should step up efforts to ensure honey bee …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… the Financial Plan of the City of New York Related Reports NYC Taxable Sales and Purchases: Resilient Amid Economic Uncertainty Pandemic Impacts on NYC Fiscal Year 2024 Budget Priorities Fiscal Cliffs Online … revenue and savings initiatives will allow NYC to maintain budget balance in the coming fiscal year but …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-finances