Search
Archived Data and Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Archived Data for Local Governments: Munis in Stress: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 Not Filed and Inconclusive: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsAudits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 97-3
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 93-13
… patrol services) COUNTY LAW, §650(1); STATE CONSTITUTION, ART IX, §§1, 2(d); MUNICIPAL HOME RULE LAW, §§10(5), … to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d 253, 401 … the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], 34[3][b]). A …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Comptroller DiNapoli Releases Municipal Audits
… is imprudent. 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/2021/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… John Hudson, the former officer in charge of the Village of … accountable for any criminal conduct," DiNapoli said. "Hudson, while in charge of the Hoosick Falls Police … for their partnership in upholding the public trust." “Mr. Hudson violated the confidence instilled in him by the Town …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, a former fire chief and treasurer, pleaded … New York. “Instead of safeguarding fire department funds, William Storrs abused his position as treasurer and chief to … State Police Superintendent Steven G James announced that William Storrs a former fire chief and treasurer pleaded …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the … ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the community he was sworn …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator Hector Rosas for using his public position to pilfer more than $50,000 through several schemes. "Rosas allegedly used his position to steal donations meant to help Hurricane Maria victims and divert funds meant to … Coordinator Hector Rosas for using his public position to pilfer more than $50000 through several schemes …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesState Comptroller DiNapoli Releases Municipal Audits
… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … financial and capital plans or the following policies in fund balance, reserve and budgeting. As of December 31, … training. They did not have a disaster recovery plan. In addition, officials did not ensure online banking …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2017-hempstead-sanitary-2.pdfJamesport Fire District - Gasoline Inventory (2019M-04)
Determine if District officials adequately account for and safeguard the gasoline inventory.
https://www.osc.ny.gov/files/local-government/audits/pdf/jamesport-04.pdfBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and … uncovered that Hamilton misappropriated more than $8,000 in fire company funds by allegedly taking “advance” payments … was issued an appearance ticket and will be arraigned in town of Bradford court on August 1. “Ms. Hamilton …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax payments over … “I thank District Attorney Rain and Sheriff Kevin Wells for their partnership on this case.” As part of her plea … and serve five years probation. Her sentencing is set for October 26. DiNapoli’s audits and investigations have led …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsTown of Sheridan – Shared Services Costs (2023M-74)
… unpaid rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… case.” “Our office is committed to pursuing wrongdoing in Westchester, whether the victim is a person or an entity … that public funds are safeguarded.” Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionState Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… “Mr. Cesar tried to fake a lost check in an effort to scam the state’s retirement system,” DiNapoli said. “Thanks …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… arrested and arraigned at village of Perry Court by Judge Charles Miller. Conaway was released on $1,000 bail and is … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… agencies. “There are some bright spots in New York City’s economic recovery, but its overall course remains uneven and … Hiring also increased, but not fast enough to offset the losses in the city’s workforce. And since November, … was trying to expand educational services. It’s unclear how the city can meet its plan to add more than 13,300 …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… rates and recover millions, but more needs to be done. My office is working with SED to account for every dollar and make certain that children are getting the services they were promised.” Since taking office …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractors