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City of Olean – Budget Review (B1-13-2)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … equipment line items for each department in the general fund budget, rather than transferring the funds to the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… and timely records and reports? Audit Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January 16, 2025, to comment … totaled $1.3 million. Audit Summary The Treasurers 2 did not maintain complete, accurate and timely records and …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119State Comptroller DiNapoli Releases Municipal Audits
… plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not … public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… were filed in a timely manner or conduct an annual audit of the secretary-treasurer’s accounting records for 2020 … board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors reviewed, … had one or more exceptions. Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (Tompkins County) Company …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Town of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… to the COVID-19 pandemic. Legislation passed by the House of Representatives on February 27 would provide $12.7 … in unrestricted aid to New York State, according to the House Committee on Oversight and Reform, chaired by … Buffalo would receive $350 million under the House bill; Rochester, $207 million; Syracuse, $126 million; Yonkers, $89 …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021DiNapoli: Local Communities Reducing Number of Homeless Veterans
… DiNapoli. Homeless veterans declined from 5,765 in 2011 to 1,248 individuals in 2016 in New York, a decrease of 78.4 … "As we honor our men and women who have served in our Armed Forces, the Comptroller has lasered in on the plight of our …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Daniel Laniado, 45, of Brooklyn, and Roy Hoffmann, 54, of Woodmere – were indicted on the alleged thefts in 2014. All … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… (B felony) Defrauding the Government (E felony) Offering a False Instrument for Filing in the First Degree (E felony) – 3 Counts Offering a False Instrument for Filing in the Second Degree (A … to the law firms, including memorandums containing false statements. The trial took place in Westchester County …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… from her community,” DiNapoli said. “Thanks to the work of my office and our partnership with District Attorney Baker …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… also improperly established and funded reserve accounts. On average, the Board annually appropriated $2.4 million of … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Lisbon – Financial Condition (2012M-202)
… 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population … Town of Lisbon Financial Condition 2012M202 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Assessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… Board incurred in administering the Workers Compensation Program Program for the State Fiscal Year ended March 31 2024 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31City of Newburgh – Budget Review (B19-6-11)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Agencies Bulletin No. 1505
… on the October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions … or more years, the agency must submit a transaction to make the LLS payment. In addition, the agency must submit a … or more years, the agency must submit a transaction to make the LLS payment.In addition, the agency must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of the Budget (DOB) in the … 202223 totaled $1117 billion $29 billion higher than the forecast released by the Division of the Budget DOB in the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearUnified Court System Bulletin No. UCS-352
… The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ), and original death certificate should … same time as the Stop Payment Request. If a Next of Kin Affidavit has been previously submitted for a deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-352-april-2025-unified-court-system-ucs-judicial-longevity-paymentDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… Authority (MTA) as it prepares to submit its 2025-2029 Capital Program. The MTA must find billions in new funds even … lays out possible sources to fund the MTA’s substantial capital needs and emphasizes areas of capital work expected to receive funding in its next capital …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenarios