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State Comptroller DiNapoli Statement on MTA 2023 Budget
… adopted by the MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet … also shows the uncertainties that cloud larger budget gaps in the outyears, which my office has repeatedly raised . …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetViolating the Terms of a DRO – Divorce and Your Benefits
… If the member elects an option or designates a beneficiary in violation of a pre-existing DRO, separation agreement, or … make this change. Changing elections or designations in accordance with RSSL Section 803-a is case specific and …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsPompey Hill Fire District – Financial Management (2021M-136)
… (Board) properly established and managed capital reserve funds, ensured records were audited and annual … Board did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital … Board properly established and managed capital reserve funds ensured records were audited and annual reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Hunter-Tannersville Central School District - School District Website (S9-19-33)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19New Lebanon Central School District - School District Website (S9-19-37)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website, but certain financial information was not posted, … documents and audits with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… assets in an unsecured area and an unlocked cabinet in a classroom and did not track or monitor who accessed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… consists of five elected members, with one member being appointed as Chairman, and is responsible for the … claims prior to the Board’s audit. District officials passed a resolution to pay “recurring” bills prior to the Board’s audit instead of the specific …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalTown of Byron – Procurement (2024M-11)
… audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Town of Butler – Financial Management (2024M-119)
… the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Cherry Valley – Financial Condition (2016M-212)
… plans to ensure the health center functions in the best interest of the Town’s residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Hewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and … a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate from the Towns of Southampton … the point system to ensure compliance with GML. Ensure that complete and accurate records of LOSAP points are …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingBethpage Union Free School District – Leave Accruals (2015M-100)
Bethpage Union Free School District Leave Accruals 2015M100
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… through June 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s … two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. … Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through … is a district corporation of the State, distinct and separate from the Town of Amenia, in Dutchess County. The … for the services of 11 professionals totaling $290,500 and did not obtain the required number of quotes for 17 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… balance that was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses and … bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time … Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollVillage of Manlius – Financial Reports (2025M-89)
… status of the Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and also to review activity in liability … did not ensure the Village filed an AFR in accordance with New York State General Municipal Law. The lack of financial …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89