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New Yorkers in Need: The Housing Insecurity Crisis

… housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability. In … insecurity among New York’s seniors exceeds the national average. Forty-three percent of New York households with a … in 2022. New York’s rate of homelessness, at about 5 per 1,000 people, was highest among states and more than …

https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisis

State Comptroller DiNapoli Releases Municipal & School Audits

… on average, annually over-estimated appropriations by $3.2 million (9.9%) and maintained four reserves totaling … $2.7 million were not submitted to SED, as required. In addition, six change orders totaling $155,173 were … were approved and had no explanation for the difference in the amount received. Village of Port Dickinson – Capital …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

Homeownership Rates in New York

… York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate … with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally. For New York, … majority of housing stock in all other New York counties. 5 FIGURE 3 – Homeownership Rates by County, 2020 Source: US …

https://www.osc.ny.gov/reports/homeownership-rates-new-york

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… of the State Comptroller in a timely manner. Town of Stanford – Financial Management (Dutchess County) The board …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… as required. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0

New York’s Economy and Finances in the COVID-19 Era

… an issue before the pandemic, its impact was more limited then, affecting about 9 percent or 1.1 million adult New …

https://www.osc.ny.gov/reports/covid-19-december-16-2020

Campbell-Savona Central School District – Budget Review (B2-16-6)

… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … CampbellSavona Central School District Budget Review B2166 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Town of Humphrey – Financial Management (2013M-116)

… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and … they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Pembroke Central School District – Financial Management (2016M-31)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the … fund balance in the annual budgets to avoid raising more real property taxes than necessary. Develop a written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Village of Clinton – Financial Management (2014M-316)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Village’s … and establish and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Washingtonville Central School District – Reserve Funds (2014M-45)

… and part of the Towns of Cornwall, Hamptonburgh and New Windsor in Orange County. The District operates five schools …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Town of Webb Union Free School District – Fund Balance (2016M-140)

… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… through November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington … Commack Union Free School District Financial Condition and Fuel Inventory …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)

… was delayed. Key Recommendations Adopt budgets based on realistic estimates that include amounts intended to fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-state

Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)

… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …

https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74