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Schroon Lake Central School District – Financial Condition (2014M-145)
… Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… to ensure accurate eligibility determinations and timely closure of Buy-in Program cases for ineligible individuals. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsState Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Brewster-Southeast Joint Fire District, Village of Deposit , Multiple Dwelling … appropriately and effectively." Brewster-Southeast Joint Fire District – Recordkeeping and Procurement (Putnam County) … preventative maintenance inspections and 52 percent of the fire safety inspections were not performed. The cities of …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… school districts that have filed their tax cap reports, initial calculations using the state’s school tax cap formula … will drop from what was levied in 2015-16. According to initial reports, nearly 13 percent of school districts (76 of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capDiNapoli Releases Municipal Audits
… spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… DiNapoli released the following statement on the passage of the final state budget: “After extended deliberation, the … local governments is largely flat, despite growing signs of fiscal strain at the local level as pandemic aid has ended … finances in the months ahead, and may jeopardize many of the critical safety net programs that New Yorkers rely on …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… including a provision that allows school districts to override the cap with 60 percent voter approval of their …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentOpinion 95-3
… In view of the sales taxes imposed by the cities, you ask how the portion of the county general sales tax set …
https://www.osc.ny.gov/legal-opinions/opinion-95-3DiNapoli Issues Report on Transparency of Village Fiscal Activities
… date, and 76 villages (14%) had not filed as of Sept. 13, 2024. These 76 villages, with a total population of more than … million. Eleven of the 76 villages filed as of Dec. 13, 2024. While the share of villages filing their AFR on time … Auditors selected 30 villages to examine and determined 25 did not file their AFR for fiscal year 2023, four filed …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli Releases Budget Review for City of Buffalo
… The City of Buffalo faces a projected general fund budget deficit of … today by New York State Comptroller Thomas P. DiNapoli. “Buffalo used up its savings and one-time federal pandemic aid … million from the sale of city parking structures to the Buffalo Municipal Parking Authority; $15 million of Temporary …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloTown of Florida – Town Clerk Operations (2012M-215)
… $2.3, $2.6 and $2.6 million, respectively. Key Findings We found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified that the … that were not accounted for and additional moneys missing. We were unable to determine if this was the case or …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Financial relief has been slow to reach New York’s pandemic-hit renters because of poor management by the Office of Temporary and Disability Assistance (OTDA) in implementing the state’s Emergency Rental Assistance … Financial relief has been slow to reach New Yorks pandemichit renters because of poor …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… of $6,114. New York ranked fifth among the states in this category. New Yorkers’ payments of $87.3 billion were 6.7% of … of $3,935, ranking it 10 th among all states in this category. Corporate income taxes made up $372 billion, or …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsState Comptroller DiNapoli Releases Audits
… a formal long-term capital planning process for Video Lottery Terminal (VLT) revenues. The annual capital plans …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsOpinion 98-16
… initial deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax … v Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be held in the fund, section 3651(1-a) … How long a school district must hold moneys paid into a tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January … develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, … support include State mortgage and sales tax exemptions, real property tax abatement and low interest bonds. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… following year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April through … of revenues and expenditures. Ensure that proper rates of pay are paid and certify payrolls prior to disbursement of …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the … P DiNapoli today announced his office completed audits of the Village of Endicott Village of Hempstead City of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1