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Town of Cohocton – Procurement (2025M-13)
… is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of … do not solicit competition as required by New York State General Municipal Law (GML) and Town policies, there is … officials may have saved the Town approximately $23,000 on purchases of goods and services that totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13DiNapoli: MTA Needs To Do More To Increase Procurement Efficiencies and Save Money
… Plan, according to an audit released today by State Comptroller Thomas P. DiNapoli. “The MTA faces … Plan according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-mta-needs-do-more-increase-procurement-efficiencies-and-save-moneyTown of Spencer – Disbursements (2025M-35)
… disbursements totaling $248,900 that were not included on a Board-approved abstract, which is a list of all claims … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Schenectady County – Investment Program (2025M-5)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the general fund and $300,000 in the highway fund). … excessive unrestricted fund balances to accumulate in both funds In addition the Board did not develop or adopt …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Selected Aspects of Toll Collections
… New England Section, Garden State Parkway Connector, and Cross Westchester Expressway. It has 817 bridges, 137 …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsContributions – Special 20- and 25-Year Plans
… submit the Application for Refund of Excess Contributions (RS5195) along with the form to elect the Section 383-f plan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsMontrose Fire District – Claims Auditing (2025M-53)
… the Board approved: 21 claims totaling $23,789 without documentation indicating that the services outlined … totaling $17,812 for an automatic defibrillator (AED) without obtaining quotes in accordance with the District’s … out of 60 credit card claims (70 percent) totaling $5,117 without adequate supporting documentation that purchases were …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53DiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… the New York State Common Retirement Fund, wrote to fellow Tesla Inc. shareholders urging them to reject Elon Musk’s … to vote against all directors standing for reelection at Tesla’s Nov. 6 Annual Meeting, citing their failure to … encouraged shareholders to support his proposal to amend Tesla’s new bylaw that severely restricts shareholder …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesTransforming the Procurement Function
… whether the Metropolitan Transportation Authority (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved … January 2017 through August 2023. About the Program The MTA comprises the nation’s largest bus fleet and more subway …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51XII.8.E Payment Assignments – XII. Expenditures
… the assignment of contract payments to an individual or entity other than the original contract holder. Payment … due under a contract from the contractor to another entity. The contractor continues to fulfill all … contract, but assigns their right to payment to another entity. To effectuate a payment assignment, assignors must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsTown of Guilderland – Information Technology (2025M-61)
… Town officials and employees use Town-owned IT assets (e.g., computers, and laptops) to perform day-to-day … accessed websites for personal use, such as entertainment, news media, personal finance, email, shopping, travel, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… corrective action. Appendix C includes our comments on the Company’s response. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Village of Weedsport – Financial Management (2025M-76)
… between revenues and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund … and enables long-term financial planning. The Board is responsible for managing the Village’s fund balance, which … budgets, and multiyear financial and capital plans, it is difficult for the Board to properly manage the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Comptroller DiNapoli Releases Municipal Audits
… a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private … did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… the project review backlog. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsMonitoring the Green Innovation Grant Program
… is the GIGP, which supports projects across New York State that utilize unique stormwater infrastructure design … rainwater as a valuable resource to be harvested and used on site, or filtered and allowed to soak back into the … the Department of Environmental Conservation’s New York State Stormwater Management Design Manual; provide the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programNew York City Budget Balanced But Economic Risks Have Grown
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownMaintenance and Inspection of Event Recorder Units
… and inspection policy, as detailed below: Train car inspections were not always done timely. We determined … period, 70 were late, exceeding the permitted time and/or mileage interval. For 129 inspections, maintenance personnel … after the federal guidance was issued. However, for this car class, the ERU’s memory capacity is not up to industry …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-units