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North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners … Did the North Creek Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Village of Washingtonville – Budget Review (B26-6-1)
… are issued. Under LFL Section 10.10(d), when a village is authorized by a special or general law to incur debt to … with the fiscal year during which the municipality is authorized to issue deficit obligations, and for each … – facility fees – deficit bonds revenue of $179,071, which is a new revenue in the 2026-27 budget to cover the portion …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1State Comptroller DiNapoli Releases Municipal Audits
… projections in the 2022-23 proposed budget continue to be unreasonable. Chenango County Industrial Development … to the supervisor were late ranging from one to four months after due. The clerk also did not perform monthly … cash shortage of $2,096. The senior court clerk deposited 12 personal checks totaling $2,096 in place of missing cash …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… the problems identified in the 2018 audit. Department of Health (DOH): Medicaid Program: Claims Processing Activity … $1 million was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (PA) guidelines regarding the sale of estate real property state that the PA shall determine fair market value and sell … that were not recorded on the annual report sent to the State Comptroller’s Office as required. In addition, auditors …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… Services and Supports (OASAS) to inspect and certify that the programs are safe and give proper treatment, both … and certifying residential treatment programs even before that, but when the state hit pause on inspections at … regarding its plan to use grant funding, OASAS noted that the 4,415 drug overdose deaths in New York from …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal and School Audits
… The board member’s physical therapy company entered into six contracts with the district while he was a board member … totaling $35,535. Moravia Central School District – Lead Testing and Reporting (Cayuga County) District officials … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required by …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… investing in financial literacy will pay dividends for our young people later in life. Recently, the state Education … importantly, how to be ready for a financial emergency. Young adults are increasingly facing higher levels of debt …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… State Comptroller Thomas P. DiNapoli highlighting the urgent need to help the growing number of New Yorkers going … op-ed is below: The need to combat hunger is clear and urgent The COVID-19 pandemic has halted vast areas of … the need to combat hunger vigorously is clear and urgent. In 2019, the Supplemental Nutrition Assistance …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityState Agencies Bulletin No. 1198
… Transfer transactions Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New … of last character in the field must be numeric If the AI Hire transaction does not include a valid SSN, the … Web page at the OSC Internet site (http://www.osc.state.ny.us/payroll/pep.htm ) for additional updates on SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyFreedom of Information Law (FOIL)
… Officers Law (§§84-90), is designed to ensure public access to government records. Under FOIL, an agency must make … before they are sent to you. Include your email, mailing address and a telephone number where you can be reached … of OSC’s operations, you may be able to find them on the Open Book New York page. Note: If you are requesting OSC …
https://www.osc.ny.gov/help/foilMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… engine for their communities and an essential part of our food supply system. This is especially true in the Hudson … and in farmland in some counties. Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… The critical role farms play in New York cannot be overstated, both as an economic engine … part of our food supply system. This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the state. Some counties in this region also …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that seven villages were designated in fiscal … filed their annual financial reports (AFR) in time to be scored. One village was designated in “significant fiscal stress,” four in “moderate fiscal stress,” and two as “susceptible to fiscal stress.” The Village of Island …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… New York State Comptroller Thomas P. DiNapoli announced today he is … up the return of lost money is priority of mine, and my office worked with the State Legislature in 2024 to create a … the speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … not including SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of … when it was over 177,000. “Overtime continued to grow in 2024 despite increases to a workforce that remains below …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… public-facing programs for patients and clients who have limited English proficiency, creating barriers to accessing … More than 1.7 million New York City residents have limited English proficiency according to 2023 U.S. Census … lower than the recorded number of patients with limited English proficiency. For example, at DOHMH’s …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsVillage of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements … updated information regarding Village Board (Board) audits of the Village Clerk-Treasurer’s (Clerk-Treasurer’s) records … Audit Area A village board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned … The purpose of this section is to provide guidance to agencies for when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkState Comptroller DiNapoli Releases School Audits
… , Dansville Central School District , East Rochester Union Free School District , Edgemont Union Free School District , Garrison Union Free School District , … handling, recordkeeping and cash reconciliations for the food service program. The food service manager did not …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2