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State Comptroller DiNapoli Releases Municipal & School Audits
… more than $1.1 million over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … service. District officials did not always report testing results properly or in the required time periods to all … all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Hammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… did not properly manage fund balance and reserves. As a result, the Board and District officials were not … 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… related to job creation and capital investment. Four companies received sales tax exemptions that exceeded … verified and supported. Develop procedures to monitor that companies’ actual capital investments are consistent with … to compare the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… [read complete report - pdf] Audit Objective Determine whether the Upper Jay … accounting records, and provide officials with an annual report, as required by the bylaws. Ensure bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mNewark Central School District - School District Website (S9-19-38)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Town of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department Finances 2014M025 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… County Industrial Development Agency’s (GCIDA) process for evaluating, approving and monitoring projects for the … projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board has not … investments. Although businesses/firms indicate on their application the intended capital investment, they are not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… did not establish internal controls that ensured the Town’s financial activity was accurately recorded and reported. The Board did … adequate controls over credit card use. The Town’s accounting records and resultant financial reports were in …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Message from the Comptroller – 2023 Financial Condition Report
… At the same time, new risks to financial stability are emerging. These include unexpected costs to support an … for revenue, spending, capital investments and debt. It highlights major issues in programmatic areas ranging from …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerOpinion 98-4
… written report of the investigation and recommendation, together with copies of the application, to the designated … investigation and recommendation of the county director, together with the copies of the application and the reasons … written report of the investigation and recommendation, together with the copies of the application, to the tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… as well including by town, village, Congressional District and more) Fact Sheet on Census: Census Response …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… The information in this section is intended to aid State agency managers in establishing or … for significant expenditure of public funds. As such, it is incumbent for managers to ensure those funds are spent … risk. The foundation of effective contract monitoring is well-defined contract terms. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: NYC Tax Collections Stronger Than Anticipated
… development could trigger an economic setback, Mayor de Blasio and the City Council have increased the city’s …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedTown of Prattsville – Justice Court (2012M-243)
… account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson … assistance of the court clerk, review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Pulteney – Financial Management and Information Technology (2012M-177)
… electronic media are properly sanitized before they are disposed of. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177State Agencies Bulletin No. 2358
… purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation. Affected … Duty Daily Compensation to $72 per day effective 06/08/2025 for eligible employees. Note: Employees who would have … to the Jury Duty Daily Compensation is effective 06/08/2025 for both Administration and Institution Payroll Cycles. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensation