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State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for New … This is a game changer for New York As the pandemic drags on for New …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planPlainville Fire District – Board Oversight (2021M-91)
… as required. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 and found claims totaling … filed on time. Audit and approve claims prior to payment when required. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Norfolk Fire District – Board Oversight (2022M-109)
… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners … Determine whether the Norfolk Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes. Key Findings The ECA clubs did … cannot determine whether all money collected was accounted for, properly remitted and deposited intact. Other than minor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsHamlin Morton Walker Fire District – Financial Management (2023M-67)
… and fund balance declined. We found: From 2020 through 2022, restricted fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less … underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written multiyear financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Corning City School District – Claims Auditing (2023M-105)
… paid 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to … $28,555 did not include a conference request pre-approval form or other supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Town of Harpersfield – Claims Auditing (2024M-71)
… invoices and receipts). Rather, the Board reviewed only an abstract of unaudited claims each month and approved the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 … on these purchases. The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Opinion 88-40
… Custody by the fiscal officer of one participant of any or all moneys made available for expenditure for the joint …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Oversight of Child Protective Services
… for a report are sent to the respective LDSS through CONNECTIONS – the computerized system of record used for …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesNewburgh Enlarged City School District – Financial Management (2025M-32)
… and officials effectively manage fund balance and reserve funds? Audit Period July 1, 2019 – June 30, 2024 … fiscal year 2023-24 surplus fund balance and reserve funds totaled approximately $18.1 million and $66.3 million, … made. However, to help promote transparency, anticipated funds to be placed in reserves should be included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Review of the Financial Plan of the City of New York - March 2012
In June 2011, New York City projected a balanced budget for FY 2012 but a large budget gap of $4.6 billion in FY 2013, and even larger gaps in subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2012.pdfReview of the Financial Plan of the City of New York - July 2010
The recession has been less severe in New York City than in the nation and in other parts of New York State, but the impact has been painful nonetheless.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2011.pdfTown of Grafton – Audit Follow-Up (2013M-113-F)
… an elected five-member Town Board. Budgeted expenditures for 2013 totaled approximately $1.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… was to assess the Town’s progress, as of July 11, 2016, in implementing our recommendations in the audit report released in January 2016. Background The Town of Elmira is located in … review was to assess the Towns progress as of July 11 2016 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fOpinion 2003-1
… IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- Extension (cost charged only against … §202(5), the cost of an extension to a town water district is charged against only properties within the extension. The … of an improvement for an extension to an existing town water district is borne solely by the properties within the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1DiNapoli Releases Interactive Map of Local Census Results
… towns and villages. DiNapoli’s report provides a snapshot of New York state’s population, which totaled more than 20.2 … area. The city experienced its fourth straight decade of population growth and had the sharpest increase at 7.7%. … to nearly 2.4 million, the largest percentage increase of any region outside of New York City. Long Island, the …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsOpinion 95-7
… "governing body" of district); (authority to enter into a municipal cooperation agreement) MUNICIPAL COOPERATION -- Procedures (authority of district … governed by article 13 of the Town Law may enter into a municipal cooperation agreement pursuant to article 5G of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7NYS Comptroller DiNapoli Supports Warren & Rosen Legislation to End Secrecy in Workplace Harassment Settlements
… in companies from Wynn Resorts to News Corp., we've seen the damage that occurs when companies fail to stop such …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-supports-warren-rosen-legislation-end-secrecy-workplace-harassmentDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… The Thruway Authority’s indication in late 2013 that a toll and finance task force would be created to identify new … established such a task force, and the financing plan and toll impact of the new bridge are unclear. Moody’s Investors Service and Standard & Poor’s Rating Services lowered their credit ratings for the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debt