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Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether joint action by the town boards of both towns is necessary to extend the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-94-23State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… the authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan acknowledges that each of the next three years will be balanced with the use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planXVI.3.A Financial Statements – XVI. Financial Reporting
… ) Process and Document Preparation: Financial reporting is the process of communicating information concerning the financial condition and activities of an entity. Although … government officials, they are also intended to meet the information needs of citizens, governing and legislative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsDiNapoli Releases City of Troy Budget Review
… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s proposed budget, while generally reasonable, needs … York State Comptroller Thomas P DiNapoli today announced the completion of the City of Troy budget review …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewState Comptroller DiNapoli Releases City of Newburgh Budget Review
… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant revenue and expenditure projections in the … York State Comptroller Thomas P DiNapoli today announced the completion of the City of Newburgh budget review …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… “The U.S. Supreme Court's landmark decision today grants same-sex marriages the dignity, equality and respect they deserve. We need to … The US Supreme Courts landmark decision today grants samesex …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionOil Spill
… Spill – A.7281 (Englebright) – To protect homeowners from the onerous costs related to the remediation of petroleum discharges on residential … To protect homeowners from the onerous costs related to the remediation of petroleum discharges on residential …
https://www.osc.ny.gov/legislation/oil-spill-0Medicaid Program – Medicare Part D Clawback Payments
… Objective To determine whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The audit covered the period January 1, 2017 through December … To determine whether the Department of Health Department overpaid the Medicare …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsCompliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through January 9, 2019. About the … To determine whether the Office of Mental Health is complying with the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … children identified with elevated blood lead levels during the period January 1, 2014 through August 7, 2018 and … To determine if the Department of Health has provided adequate oversight of …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programState Agencies Bulletin No. 2051
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 Tool Allowance Payment. Affected Employees Employees … The purpose of this bulletin is to provide agency instructions for processing the 2022 Tool Allowance Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2051-2022-csea-tool-allowance-paymentOil Spill
… A.7943 (Englebright) – To protect homeowners from the onerous costs related to the remediation of petroleum discharges on residential … To protect homeowners from the onerous costs related to the remediation of petroleum discharges on residential …
https://www.osc.ny.gov/legislation/oil-spillSea Breeze Fire District – Board Oversight (2018M-269)
… complete report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… complete report - pdf ] Audit Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the District’s fund balance. Key Findings The Board did not appropriately manage the District’s fund … Determine whether the BayportBlue Point Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Ballston - Water Fund Financial Operations (2023M-60)
… complete report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings … delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Lodi – Town Hall Capital Project (2024M-130)
… complete report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall Capital Project (Project). Key Findings The Board did not adequately manage the Project. As a … Determine whether the Town of Lodi Town Board Board adequately managed the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Village of Suffern – Budget Review (B26-6-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget. Background The Village of … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Wyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1