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Cooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65State Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population … Town of Stanford Financial Condition 2013M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225New Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. … in one-time funds used annually through 2025, clouding a structural budgetary imbalance that will remain even after …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planLewis County – County Bridge Maintenance (S9-13-3)
… Lewis County County Bridge Maintenance S9133 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Pulteney – Financial Condition (2021M-24)
… Town Supervisor (Supervisor). We found the Board: Failed to implement our prior 2013 audit recommendation to appropriate fund balance only in amounts that are actually … amount for the next year. Appropriated more fund balance to finance operations than was available, resulting in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Dresden – Board Oversight of Financial Activities (2012M-191)
Town of Dresden Board Oversight of Financial Activities 2012M191
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Essential Policy Elements – Travel and Conference Expense Management
… for employee use of personal vehicles while on official business, including a requirement that employees document the … by employees while using their personal vehicles for business reasons. Like the GSA rates, this rate can be used … members to and from meetings of the board, except for county governing boards. County Law section 203 (2) (b) …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsUnified Court System Bulletin No. UCS-269
… Affected Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, … Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of … Status of Leave of Absence (except with an Action/Reason code of Leave of Absence/WDL, Leave of Absence/MLS or Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-269-december-2018-uniform-and-equipment-uniform-allowance-andDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… protect the program’s integrity, and ensure New York is only paying Medicaid costs for its residents.” Medicaid …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateOpinion 2007-1
… by GML §119-r or other provisions of law, and address only the applicability of the bidding requirements of GML … include passengers who are eligible for paratransit only when certain conditions exist (e.g. wet weather, cold … and darkness), the passengers can use the bus for only a portion of their trip, or they have a temporary …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Hammond Fire District – Board Oversight (2024M-151)
… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151IX.6.F Agency Draw Procedures – IX. Federal Grants
… are being used to fund those disbursements. The state not only loses out on the opportunity to earn interest on those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Retirement System Membership – Special 20- and 25-Year Plans
… Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Retirement System Membership …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipSullivan County – County Jail Operations (2013M-33)
… is located in the southern part of New York State and has a population of 77,547. The County Legislature is the … money to operate their current jail than if they were to build a new jail with a more efficient design and a larger … Although County officials have obtained cost estimates to build a new jail, efforts have stalled multiple times. The …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Unified Court System Bulletin No. UCS-261
… payments. Affected Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, S9, DR, F8, … of 2017 and the following agreements between the Unified Court System of the State of New York: 2017-2020 Civil Service Employees Association (CSEA) Provide for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-261-june-2018-uniform-and-equipment-uniform-allowance-andComptroller DiNapoli Releases State Audits
… were valued at $992.7 million, but State Police received only $12.2 million for its share of the proceeds of those …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits