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Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities.
https://www.osc.ny.gov/files/local-government/audits/pdf/mottville-district-2020-26.pdfDiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local governments that operate on a calendar-based fiscal … P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, as well as 44 … Property tax levy growth will be capped at 2 for 2024 for local governments that operate on a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… must comply with DHS’ Human Service Providers Fiscal Manual (Fiscal Manual), the City of New York Health and Human Services Cost Policies and Procedures Manual (Cost Manual), and the Magnolia contracts. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated Fiscal Report were reasonable necessary
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the … address remote access to the district’s financial system. Fair Haven Volunteer Fire Department – Board Oversight … office completed audits of the Brookhaven Fire District Fair Haven Volunteer Fire Department Town of Ira and the Lake …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsOpinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Leading the Way on Climate Investment
… change poses risks to the economy, financial markets, and the Fund’s investments. Managing these risks is integral to protecting the Fund’s investments, and capitalizing on the opportunities that arise from the … Comptroller DiNapoli’s 2025 Climate Action Plan – Update and Progress Report builds on his 2019 Climate Action Plan , …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentMiddletown Employee Charged With Theft
… York State Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and the New York State Police announced the arrest of Thomas McKelevey, 70, of Middletown for allegedly stealing nearly $90,000 from the City of … New York State Comptroller Thomas P DiNapoli Orange County District Attorney David M Hoovler and the New York State …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… and not all SUNY institutions experienced increases. The college-age population that drives enrollments at … and declines in the upward transfer of community college students to higher degree programs, particularly for … salaries upon graduation, are more positive for New York’s college students than those in other states. Collectively, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli Report Highlights MTA's Significant Needs
… work needed to upgrade New York’s regional transit systems and highlights the urgent need for the MTA to state its priorities and funding plans. “The list of repairs and upgrades needed … work needed to upgrade New Yorks regional transit systems and highlights the urgent need for the MTA to state its …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… review in the Town Clerk’s office. 1 Applications included site plan reviews, variances and major and minor …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4New York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfNew York State School Safety: A Statewide and Regional Review
A statewide and regional review of the information reported by New York State’s public school districts on violent and disruptive incidents and expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-school-safety-statewide-regional-review.pdfVillage of Rhinebeck – Claims Auditing (2025M-147)
… Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims … consciousness of its staff is enhanced because officers and employees are aware that a careful review of claims will … Treasurer before the Board audited and approved the claims for payment. 29 claims totaling $5,343 without adequate …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Town of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments? Audit Period April 1, 2016 – February 17, 2026 Understanding the Audit Area Landfill host fee payments … waste management company (corporation). As of January 31, 2026, the Town received host fee payments from the … million that were received by the Town as of January 31, 2026, for waste received at the landfill during the period of …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Fiscal Stress Monitoring System Results for Municipalities: Common Themes for Fiscal Year 2018
This report summarizes the fiscal and environmental results of all 1,586 New York counties, cities, towns and villages in FY 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-results-for-munis-common-themes-fiscal-year-2018.pdfMonsey Fire District – Board Oversight (2020M-62)
… whether the Board provided adequate oversight to ensure District financial records and reports were prepared, filed and/or audited. Key Findings … Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity and ensured appropriate
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ticonderoga-joint-town-village-fire-district-2023-182.pdfOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The … Department (Department) is responsible for overseeing school fire safety, including mandatory fire and building … the Department was providing effective oversight to ensure school compliance with fire safety procedures, including …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… Preet Bharara, the United States Attorney for the Southern District of New York, Scott J. Lampert, … the New York Field Office of the U.S. Department of Health and Human Services, Office of Inspector General (“HHS-OIG”), … Eric Schneiderman, New York State Attorney General, and Thomas P. DiNapoli, the New York State Comptroller, today …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperly