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Village of Sherburne – Budgeting (2025M-83)
… overestimated revenues or underestimated costs that can lead to tax hikes, service cuts or a fiscal crisis. Realistic …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83North Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners (Board) provide adequate … Did the North Creek Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86DiNapoli Announces State Contract & Payment Actions for February 2015
… more than 4,000 payments valued at nearly $8.2 million due to fraud, waste or other improprieties. As the state’s chief … office averages 11 days for contract reviews and two days to audit payments. DiNapoli releases this monthly notice to provide current information about the number and types of …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-state-contract-payment-actions-february-2015State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors … or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known liabilities by a total … was unaware that the court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Mattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Town of Windsor – Capital Project (2025M-52)
… of the Supervisor and four Board members, is responsible for the general management and control of the Town’s … (Village) which requires the Town to separately account for and use the funds of town-wide (TW) and … town-outside-village (TOV) residents. TW funds are used for the benefit of residents of an entire town, including a …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… aging New Yorkers are among those who may suffer the loss of services. Programs that help fund front-line responders, … also face significant cuts. “The Financial Plan warns of deep cuts and very troubling actions the state anticipates … taking to address the revenue loss and growing costs of fighting the coronavirus,” DiNapoli said. “New York is …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… for lowering greenhouse gas (GHG) emissions consistent with the Paris Agreement's goals. As a result, the New York … (Fund) has withdrawn the shareholder request it had filed with the company. "The utilities sector should pay close … already underway. We will continue to monitor and engage with AEP as it moves to cleaner operations." The Fund's …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsComptroller DiNapoli Releases Municipal Audits
… requirements for 15 of 18 tested purchase and public works contracts totaling $10.6 million. However, auditors … Joint Wastewater Facility, which provides sewage treatment services to residents of both villages. The …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… by 10 percent overall in 2020, or $1.8 billion, compared to the previous year, according to a report issued today by State Comptroller Thomas P. … tax collections fell 6 percent statewide in 2009 compared to 2008. New York City’s sales tax collections were impacted …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020New York City Economy Continues to Set Records
… the business services sector, which includes accountants, lawyers, programmers and clerks, added the most jobs of any …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… Oil Ltd. Canadian Natural Resources Ltd. Husky Energy Inc. MEG Energy Corp. Athabasca Oil Corp. Cenovus Energy Inc. … in the nation. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… announced today he is returning even more lost money to New Yorkers through his fast-track program and is raising the payment cap from $250 to up to $5,000. “Speeding up the return of lost money is priority …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsComptroller DiNapoli Releases Municipal Audits
… that the administrator did not always get a professional appraisal for estate houses before listing them for sale. …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsBedford Central School District – Medicaid Reimbursement (2025M-43)
… (District) officials claim all Medicaid reimbursements to which the District was entitled? Audit Period July 1, 2022 … such as physical, speech and occupational therapy provided to 658 students with IEPs, 110 of which received services … the School Supportive Health Services Program (SSHSP) to help school districts (districts) obtain Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43IX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… from the Federal government at the start of the grant period. However, agencies may have a programmatic need to … GAD from the Federal government at the start of the grant period …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… FUNDS RESERVATION In most cases, the State agency is not required to create a funds reservation for anticipated … as needed, without OSC prior approval. OSC prior approval is required for any contract amendments, including renewals … contract letter format . The New York State Contract ID is assigned to the Purchase Authorization by the State agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… aid payments to school districts, amounting to at least $300 million statewide. In mid-January 2021, the state …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 2001-3
… value of property used and useful in its operation of a gas, electric or water public utility service, or from using … affirmative authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … that "profits" resulting from the operation of the water, gas or electric service may be used for refunds to consumers, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3