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New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget … with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Deerpark – Budget Review (B6-16-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Determine whether the CobleskillRichmondville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Webb Union Free School District – Financial Management (2022M-53)
… officials adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The … not adopt realistic budgets and did not properly manage fund balance. The Board consistently overestimated … by a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 million that was not needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Holley Central School District – Financial Condition (2013M-342
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … fund and either use it to pay related debt, if required to do so by statute, or return the moneys to the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli Report Looks at Foreclosure Impact on Local Governments
… with 1 in 21 home mortgages in foreclosure, according to a report released today by State Comptroller Thomas P. … their homes,” DiNapoli said. “We must continue efforts to help homeowners and implement solutions that support local … recovery.” DiNapoli’s report noted that some changes made to New York’s foreclosure process to help borrowers avoid …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 2001-8
… and establish a fire district having the same boundaries as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are … and establish a fire district having the same boundaries as the dissolved fire protection district. 2 Fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… economic growth and conservative tax revenue forecasts in recent years,”DiNapoli said. “While the city’s economy is … and the City Council for increasing the city’s reserves in recent years.” Nationwide job growth during the first half … any year since 2010. The U.S. economy grew by 2.6 percent in 2015, but most economists expect growth to slow to less …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… annually, exist despite healthy FY 2021 year-end operating results. While the city has increased the size of its newly … recommit to building deeper reserves now, when operating results are stronger than anticipated, to stay prepared for …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… New York State Department of Environmental Conservation can strengthen its oversight and establish clear policies and … contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity of the contamination. The … media, such as groundwater, surface water, or soil, can be eligible for the BCP. The audit identified 27 sites …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programESD Real Property Audit (2022-S-14) - Interactive Map
… ESD Real Property Audit 2022S14 Interactive Map …
https://www.osc.ny.gov/state-agencies/audits/esd-real-property-audit-2022-s-14-interactive-mapDiNapoli Releases Economic Report on Greater Flushing Area
… officials held a socially distanced press conference in Flushing, NY, to discuss the report. Watch a replay of the live stream . Flushing, and the surrounding neighborhoods that make up the greater Flushing area, enjoyed outsized employment and business … Flushing and the surrounding neighborhoods that make up the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and county treasurer within the timeframes established by state law. As a result, funds were not provided to finance … to the town supervisor at least weekly, as required by state law. The tax collector made one payment totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… budget (February Plan) provides more transparency for spending, addressing years of chronic underbudgeting and … would signal fiscal stress and leave it less prepared for when a rainy day arrives.” The February Plan addressed large, … to overcome, as the City Council has suggested it does not support raising the property tax rate. The …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown … Thomas P DiNapoli today announced his office completed audits of the Town of East Greenbush Town of Elizabethtown …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsCity of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Opinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and estimated revenues in accordance with the classification of accounts prescribed by the State …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli Releases Annual IDA Report
… according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local economies, … villages (0.5%) and city-town IDAs (0.2%). DiNapoli’s report summarizes the most recent annual data, which is … improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1