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State Comptroller DiNapoli Releases Municipal Audits
… were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s three capital reserve funds. As a result, the board reduced its transparency of … activities were properly recorded and reported and funds were safeguarded, which hindered their ability to make …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsBiography of the New York State Comptroller Thomas P. DiNapoli
… Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/about/comptroller-biographyVillage of Whitehall – Records and Reports (2026M-9)
… complete report – pdf] Audit Objective Did the Village of Whitehall (Village) Clerk-Treasurer maintain complete, … and accurate accounting records, provide the Board of Trustees (Board) with monthly financial reports, or file … Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) as required by General …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9State Comptroller DiNapoli Releases Municipal & School Audits
… audited by the board before payment and 226 credit card purchases totaling $54,359 did not have supporting …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases State Audits
… response to the audit, DOH officials provided additional guidance to these plans and subsequently reported that the … Programs (2015-S-58) OTDA provided adequate support and guidance to contractors to assist them in reporting Wage …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… did not maximize Medicaid reimbursements by submitting claims for all eligible services provided. Auditors reviewed … 13% of the eligible student population, and determined claims were not submitted for 814 eligible Medicaid services. … $89,000 in unnecessary additional interest costs, and paid claims that exceeded the authorized purchase order by …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsBusiness Partners
… an independent medical examiner, you may be considered a business partner. For additional information, please see the … notifies the applicant, other interested parties and all business partners of the time and place of the hearing. … hearing or an independent medical examiner you may be a business partner …
https://www.osc.ny.gov/retirement/business-partnersEnding Your Membership – Regional State Park Police Plan
… service and seven years have elapsed since you last worked for a participating public employer; 1 If you are not vested, … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/ending-your-membershipAudit Faults Justice Center Records, Raises Questions on Accountability
… The Justice Center for the Protection of People with Special Needs left … provisions of the State Social Services Law, the Justice Center limited auditors' access to records and only permitted … of and found guilty of abuse and neglect. The Justice Center has also refused to grant complete access to its …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityState Comptroller DiNapoli Releases Audits
… and communication relating to boat inspections, permits, and early detection and assessment of invasive …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and … Cyberattack complaints in New York state increased 53 between 2016 and …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentThe Condition of Locally Owned Bridges in New York State
New York, Bridges, Locally Owned
https://www.osc.ny.gov/files/local-government/publications/pdf/the-condition-of-locally-owned-bridges-in-new-york-state.pdfDiNapoli: NY's Homeownership Rate Lowest in the Nation
… appreciate and equity grows over time. In 2020, the median net value of assets held by American households was largest for real estate assets and the median net worth of homeowners was $336,600, compared to just over …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationCity of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114State Comptroller DiNapoli Releases School District Audits
… than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in … not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Economic and Demographic Trends – 2022 Financial Condition Report
… 9.9 percent in 2020 to 6.9 percent in 2021. The leisure and hospitality sector, the hardest hit industry during the … 25 percent below that in 2019. The financial activities and government sectors continued to have job losses. In 2021, … round of economic impact payments (“stimulus checks”) and enhanced unemployment benefits through the third quarter …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain complete, … 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Town of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Licensing and Monitoring of Proprietary Schools (Follow-Up)
… York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals are granted for a period of 4 years. In order to be approved for the 2-year license, schools are required to submit certain financial …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-follow