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Holtsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Town of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Otisco Fire District – Financial Activities (2025M-42)
… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… – pdf] Audit Objective Did the Essex County Industrial Development Agency (ECIDA) Board of Directors (Board) … – August 31, 2024 Understanding the Program Industrial development agencies (IDAs) are established by special act of … to businesses to encourage various types of economic development projects (e.g., industrial, manufacturing, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mNewburgh Enlarged City School District – Financial Management (2025M-32)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. … reserves to restrict a reasonable portion of fund balance for a specific purpose, in compliance with statutory … budget. District officials did not establish a rationale for funding District reserves. Also, by transferring surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Town of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections … did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … City School District – Reserve Funds (Cattaraugus County) The board and district officials properly established the … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… years ended June 30, 2015, auditors identified $707,677 in ineligible costs that CTN reported for state … reimbursement. The ineligible costs included $668,259 in personal service costs, including $511,672 in overstated personal service costs for special education …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Recommends Ways For LIRR To Get Back On Track
… past winter, but it can provide its riders with better service by improving preparations for major disruptions, … Develop standard alternative service plans for each main line and branch, to be implemented should service be …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-recommends-ways-lirr-get-back-trackNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… York State Comptroller Thomas P. DiNapoli, as Trustee of the New York State Common Retirement Fund (the Fund), and the Church of England's investment fund (Church … investors led by State Comptroller DiNapoli as Trustee of the New York State Common Retirement Fund have filed a …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsState Comptroller DiNapoli Releases Audits
… made significant progress abating identified waste tire sites. Nearly 44 million tires (99 percent) were abated at … Event Recorder Units (2018-S-19) Auditors found train car inspections were not always done on time. They determined that, of the 822 timed inspections during the audit period, 70 were late, exceeding …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… sales tax and other refunds. Paid $68 million to United Healthcare Insurance for the state’s portion of employee …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014State Comptroller DiNapoli Releases Audits
… Office of Children and Family Services – Oversight of Child Protective Services (Follow-Up) (2024-F-6) The Office … is responsible for overseeing the locally administered child welfare system, including 58 local departments of … January 2023, found that OCFS could make improvements to child fatality and PQI reviews. OCFS made some progress in …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Insurance Program: CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… – Capital Asset Management (Follow-Up) (2025-F-2) New York State has a significant investment in capital … audits of all the top 50 paid pharmacies for calendar years 2019–2023, as required by the Contract; and CVS … vehicle high-speed chargers was as much as 2 years behind schedule. NYPA made progress in addressing the problems …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… be adequately prepared in an emergency to prevent gaps in care, which could compromise patient progress or safety, … pandemic led to significant disruptions in addiction care and services, leaving many vulnerable New Yorkers … programs to ensure gaps in potentially life-saving care do not occur during emergencies and crisis situations.” …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… drug use. Despite numerous conditions that raised red flags, including a police report stating the relative kept a …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller share of … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risks