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State Contract and Payment Actions in September
… Comptroller approved 1,515 contracts for state agencies and public authorities valued at $2.4 billion and approved nearly 5.4 million payments worth almost $15.4 billion. The office rejected 153 contracts and related transactions valued at $215.5 million and more …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberCuddebackville Fire District – Board Oversight (2024M-94)
… adequate oversight of the District’s financial operations and properly audited claims. Key Findings The Board did not … to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … estimates that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Opinion 88-9
… board of commissioners of a water district governed by article 13 of the Town Law the authority to purchase real … board of commissioners of a water district governed by article 13 of the Town Law (§§210-216) needs the approval of … purpose authorized by law, subject to the provisions of article 13 of the Town Law. The purchase of real property in …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … documentation to verify its eligibility for exemption. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Exhibit E: Essential Language for Equipment Maintenance Contracts
Exhibit E: Essential Language for Equipment Maintenance Contracts
https://www.osc.ny.gov/files/state-agencies/pdf/xi-11-d-exhibit-e.pdfDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … with certain exceptions, including a provision that allows school districts to override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearTown of Lockport – Fuel Inventory (2025M-54)
The Superintendent did not properly safeguard and account for fuel inventory The Superintendent also did not realize that he needed to safeguard fuel monitor fuel usage or oversee the Highway Department Clerks Clerk work related to the fuel system Due to the lack of controls and oversight of f
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54DiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… New York State Comptroller Thomas P. DiNapoli, Montgomery County District Attorney Christina Pearson, and New York … the former Executive Director of the Fulton-Montgomery County Chamber of Commerce, for allegedly stealing $440,351 … and pay for high priced items including a $57,000 down payment on a pick-up truck. She also spent $220,000 on …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberDiNapoli Announces State Contract & Payment Actions for May 2014
… their money. The independent audits ensure payments are free from fraud, waste and improprieties. The Comptroller’s … Museum’s “Grand Staircase.” State Education Department – High School Equivalency Exams $8.1 million with CTB … and investigations. Moreland Commission $29,000 to Cyber Search Corp. for e-discovery support services. Department of …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… were safeguarded? Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer … contained invalid reconciling items and, as of March 2025, the Treasurer was 11 months behind in completing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal Audits
… and remit all collections to the appropriate parties in a timely and accurate manner. Auditors identified a cash … receipts, or retain receipts for all collections. In addition, the town board did not annually audit the … subsequent investigation, the former clerk was arrested in November of 2020 . The matter is still pending in court. …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … funds paid as fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and competitive bidding requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-22NY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… customers and investors, and potentially $1 billion in fines as a result of its recent scandals. In recent weeks, the bank's problems have only mounted; a … allegedly steered clients into investments that were not in their best interest in order to maximize bank revenue. The …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… complaint, Levy and Kumar aided, abetted and acted in concert with each other in a scheme where Levy approved …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemDiNapoli and William Glasgall Op-Ed
… and William Glasgall, Senior Director, Public Finance, at the Volcker Alliance , a nonprofit based in New York City. … will state budget practices be transformed along with it? At the core of these questions is one main issue: … total outstanding liabilities of New York state in 2020 at $186.6 billion, almost two times its general obligation …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edState Comptroller DiNapoli Releases Municipal & School Audits
… over a 19-year period. In May 2024, she pleaded guilty to one count of first degree corrupting the government (B … report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state … detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 89-13
… purchases of used equipment from private sources (33 Opns St Comp, 1977, p 107; 17 Opns St Comp, 1961, p 135; 14 Opns St Comp, 1958, p 439). Further, there is no other similar …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Town of Barrington – Financial Management (2017M-103)
… The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the period … Town of Barrington Financial Management 2017M103 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Contract and Payment Actions in June
… In June, the Office of the State Comptroller approved 2,037 contracts for state … McCabe and Associates Inc. for maintenance and operation of the Women, Infants, and Children Management Information … In June the Office of the State Comptroller approved 2037 contracts …
https://www.osc.ny.gov/press/releases/2023/07/state-contract-and-payment-actions-june