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Comptroller DiNapoli Releases Municipal Audits
… needs in nine towns. “In today’s fiscal climate, budget transparency and accountability for our local … manner and receipts for rent were not issued to apartment complex tenants. Town of Groveland – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Albany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Altona Volunteer Fire Company, Inc. , City of Gloversville , City of Jamestown and … appropriately and effectively.” Altona Volunteer Fire Company, Inc. – Financial Operations (Clinton County) Company officials did not establish adequate controls or …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… 31, 2025 Understanding the Audit Area Multiyear financial planning can be a vital tool that allows decision-makers, … resources have been set aside. The Board is responsible for the overall management of the Town’s fund balance, … implemented, will improve the Town’s multiyear financial planning for fund balance and reserves. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Tuition Assistance Program – CUNY York College
… State financial aid. Background York College (York) is a senior college within the City University of New York (CUNY). It was founded in 1966 and is located on a … York enrolled approximately 6,770 undergraduate students. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeComptroller DiNapoli Releases School Audits
… reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are not based on employees’ … The district unnecessarily has online banking access for all of its bank accounts. In addition, district officials do …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… the plan begins to address more than $1.4 billion in risks my office has raised, including Fair Fares, charter school … surplus is likely to exceed current planned levels. “My office will release a comprehensive analysis of the budget …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planState Comptroller DiNapoli Releases State Audits
… of the Minority and Women-Owned Business Enterprises (MWBE) Program (2014-S-13) State agencies and public … indicate the amount of budgeted expenditures available for MWBE participation. However, plans for 10 sampled ESD … amounts of their budgets were exempted and excluded from MWBE participation. Further, there was no evidence ESD took …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The board … made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Audits
… did not always seek competition for professional services in accordance with district policy. As a result, services may not have been procured in the most economical manner and in the best interest of the taxpayers. District officials …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… P. DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the … P DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, … The implementation of project cost allocations based on payroll data helps facilitate an equitable and timelier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationVillage of Fort Johnson – Claims Processing (2016M-324)
… 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Croton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… the Village Clerk-Treasurer (Treasurer) performed her duties in accordance with statutes. Key Finding The Board … whether the Village ClerkTreasurer Treasurer performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Village of Depew - Purchasing (2018M-158)
… 17 purchases totaling approximately $124,000 showed no evidence quotes were obtained. Key Recommendations Seek the … of quotes as required by the purchasing policy. Retain evidence of quotes or Village officials’ attempts to obtain …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Hampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68State Comptroller DiNapoli Statement on New York City Reserves
… the nation’s largest city.” Related Report DiNapoli Urges NYC to Shore Up Rainy-Day Fund …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-statement-new-york-city-reservesComptroller DiNapoli Releases Municipal Audits
… projects in place and no planned capital projects in the near future. Town of Westerlo – Selected Financial Activities … fund's deficit fund balance or outstanding interfund loans. Furthermore, the board has not established a repair …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits