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Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure … Develop and adopt a policy that establishes procedures for approving and monitoring projects. Corporation officials …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… not documented or reviewed. Key Recommendations Closely monitor unrestricted fund balance and reserves to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 and 1,876 FTE jobs, respectively. The CAIDA did not monitor project …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
Assess whether Village of Floral Park Village officials could take additional steps to increase physical accessibility to programs and services provided at selected Village facilities
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… inches of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille … curb ramps with accessible slopes, a main entrance with a door closing speed of at least five seconds and properly …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps to increase … Assess whether Town of Clifton Park Town officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In … percent ($870 million) of their total revenue; counties are least reliant at 21.5 percent ($6 billion). State aid … Real property tax revenues are the largest source of revenue for local governments In …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… Medicaid coverage in March 2023, New York state began the process of redetermining eligibility for every enrolled individual. An analysis by State … found this “unwinding” may not meet projections in the Division of the Budget’s (DOB) Mid-Year Update to the … Medicaid coverage in March 2023 New York state began the process of redetermining eligibility for every enrolled …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planDiNapoli: New York City's Tech Sector Is Booming
… located in New York City. The State Comptroller and Mayor de Blasio discussed the report during a tour of Maven, a … more New Yorkers to the opportunities in tech," said de Blasio. "Today's jobs report demonstrates just how … to fully recover from the 2008 financial crisis. Mayor de Blasio recently launched New York Works, a jobs plan that …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-new-york-citys-tech-sector-boomingDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks and … District is located in the village of Waterville in Oneida County. The district serves students residing in the towns of … Marshall, Paris, Sangerfield and Vernon in Oneida County, and the towns of Brookfield and Madison in Madison …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtState Comptroller DiNapoli Launches Academy for Local Government Officials
… and allows local government officials to choose their courses based on their position or topics of interest. …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsOpinion 88-18
… in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to … among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Comptroller DiNapoli Releases Municipal Audits
… needs in nine towns. “In today’s fiscal climate, budget transparency and accountability for our local … manner and receipts for rent were not issued to apartment complex tenants. Town of Groveland – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 92-11
… INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by school district into reserve for … a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may transfer the …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (scope of … Whether the activities of a town highway superintendent are limited to those directly related to town …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 93-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … annual financial disclosure statements) MUNICIPALITIES -- Officers and Employees (authority of State Comptroller to … Whether the State Comptroller may obtain copies of annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-93-32State Comptroller DiNapoli Statement on New York City Financial Plan
… alleviate risks from projected annual labor savings by $500 million from $1 billion the city had not yet identified. …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… its fiduciary duty and allowed Cozzolino to assume near unfettered control of the program. It is because of the … series of contracts (funneled through his company, Galileo Technology Group) with the IDA with vague and seemingly …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-million