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City of Troy – Budget Review (B5-13-20)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994, and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20City of North Tonawanda – Financial Operations (2012M-203)
… and beer tents at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Sheridan – Cellular Phones (2013M-334)
… through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an elected Town Board comprised of a Town … should be reimbursed, when payments are due and what is to be done if someone does not reimburse the Town in a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Dansville - Board Oversight (2014M-115)
… 28, 2014. Background The Town of Dansville is located in Steuben County and had a population of 1,842 as of the … and capital plan, and it did not have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Town of Ballston – Water Fund Financial Operations (2012M-258)
… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about … Town paid $45,000 to a law firm of which the Town Attorney is a shareholder. The Town Attorney may have a prohibited … of Commerce that outline the services or benefits the Town is to receive for the payments it makes to or on behalf of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Ellicott – Justice Court (2015M-111)
… reconcile pending-ticket reports from the New York State Department of Motor Vehicles with current Court … action to recover any money due to the Town and New York State and segregate duties over receiving and recording cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Greene County Industrial Development Agency – Management Practices (2013M-95)
… relating to the construction of an aircraft component assembly facility; and the sale of land, a line-of-credit and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Comptroller DiNapoli Releases School District Audits
… District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to … payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not approved by the Board of … more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… suppliers in Bangladesh and should explain what steps it is taking to ensure human rights are upheld there and throughout its supply chain. Safety in the workplace is not just a human right; it is necessary to good business management and integral to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsDiNapoli Orders Divestment of Russia Holdings
… a month, Russia’s unconscionable and immoral invasion has brought devastation and destruction to Ukraine,” DiNapoli … violent and unpredictable foreign policy has rightfully brought on substantial sanctions and his war has made Russia …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Cortland … Approximately 85 percent of the $9.6 million fund balance is restricted for specific purposes and is not available for general operating expenditures. Miller …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of … P DiNapoli today announced his office completed audits of the Village of Afton Town of Brunswick Erie County Water …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… in implementing recommendations from a prior audit on the town’s financial operations. Auditors found little …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School District Audits
… board’s meeting minutes. Medina Central School District – Tax Collection (Genesee County) The tax collector did not maintain complete, accurate and timely … officials did not provide sufficient oversight of the tax collection process. Auditors also found that the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Liverpool Central School District – Information … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Dunkirk City … finance operations. When unused appropriated fund balance is added back, the district's recalculated unrestricted fund …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … as well as 44 cities and 13 villages. "Allowable tax levy growth will be limited to two percent for a second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023New York State Comptroller DiNapoli Statement on MTA Finances
… in New York City and the region’s economic recovery. “It is now up to the MTA to execute on the initiatives necessary … uncertainty, but good fiscal discipline now will ensure it is well-prepared for the challenges that will emerge later. My office is analyzing the plan and will release our detailed review of …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-finances