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State Comptroller DiNapoli Releases Municipal Audits

… policy. Town of Palermo – Timeliness of the Supervisor’s Records and Reports (Oswego County) The town supervisor did not maintain up-to-date records and reports. In addition, the town supervisor did not …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0

Midway Fire District – Internal Controls Over Financial Operations (2012M-210)

… separate from the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners … District claims; however, the audit of some claims was not in compliance with Town Law. Although the Board approves …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210

Comptroller DiNapoli: Positive Financial Indicators in Middletown

… and positive budget trends have created a healthy outlook for the city of Middletown, according to a report issued … of which came from property taxes ($16.7 million), charges for services ($12.2 million) and sales and use taxes ($9.7 … median home value of $217,000 outpaces the $102,000 for the median city in New York. From 2002 through 2008, the …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletown

Schenectady County – Investment Program (2025M-5)

… quotes or consider other legally permissible investment options. In addition, County officials did not create a … financial institution. Furthermore, other investment options providing significantly higher interest rates were … quotes or consider other legally permissible investment options In additi …

https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5

Town of Dover – Fire Protection and Ambulance Services (2016M-413)

… 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of … Town of Dover Fire Protection and Ambulance Services 2016M413 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413

DiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short

… The Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program … after eligibility date), or annual reviews of IPEs, which are required by federal law and SED policy. Auditors selected … and IPE finalizations. However, annual reviews are still not being conducted on time. Auditors also found …

https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-short

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town is governed by an elected five-member Town Board. Water and sewer revenue … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Compliance With State Arts Education Requirements

… Purpose To determine whether New York City (NYC) Department of Education (DoE) students completed an Arts … high error rate indicates a notable risk that the affected NYC DoE high school students are not obtaining an Arts … with SED guidelines. Key Recommendations Ensure that NYC high school students receive an Arts education that …

https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirements

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Town of Oswego – Financial Condition and Information Technology (2017M-290)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of … Town of Oswego Financial Condition and Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290

DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections

… into a public financing program for the Comptroller’s race or not? For years, I had called for public financing of … the plan and the hurdles that made it impractical or impossible for candidates to participate. But the failure … run for office is often denied the opportunity because he or she simply can’t self-fund a campaign. We need to consider …

https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-elections