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City of Fulton – Audit Follow-Up (2021M-184-F)
… – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s (City) progress, as of June … 2022. The audit determined that City officials were unable to readily determine the complete financial history and … because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Montauk Fire District’s (District) progress, as … records and reports were maintained and audited to comply with statutory requirements. Mandated annual audits … potentially inhibiting volunteer firefighters’ ability to earn LOSAP service credit. The audit included four …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… duties include supervising the activities of the Cafeteria Manager (Manager) and the purchasing agent. While the Superintendent … $1,300 for the Superintendent’s private personal event. Without the Superintendent’s involvement, the Manager … Districtpurchased assets for personal use he directed the Manager to purchase food totaling approximately $1300 for the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Truxton Fire District – Audit Follow-Up (2022M-123-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as … the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required Annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) … and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… announced that five Fortune 500 companies – Coca-Cola Enterprises, Raytheon, Waste Management, Union Pacific and … of the Fund’s proposal: 2016 Centerpoint Energy Coca Cola Enterprises Raytheon Union Pacific Waste Management 2015 … Five Fortune 500 companies CocaCola Enterprises Raytheon Waste Management Union Pacific and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… standing for re-election at companies that have no women on their boards. In situations where a company has just … that hundreds of publicly-held U.S. companies have no women directors," DiNapoli said. "We're putting all-male … shares in more than 400 public companies that have no women on their boards and more than 700 companies that have …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… said. “The commitments we announced today aim to take advantage of the growth in climate investing and to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… collections in New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced … tax vendors for the reporting quarter and adjusts payments to local jurisdictions in those months upward or downward … collections in New York grew by 129 in October compared to a year ago State Comptroller Thomas P DiNapoli announced …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: Despite Progress, Pay Gap for Women Persists
… Median earnings for full-time working women in New York were 86 cents for every dollar earned by … was smaller than the national wage gap of $10,150, with women earning 81 cents for every dollar paid to men on … gap and 7 th best in terms of share, meaning New York’s women take home more dollars relative to men than in most …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… up 8.7% from 2020, covering roughly 19.95 million overtime hours worked, or an increase of 4.3%, according to a report released today by State Comptroller Thomas P. DiNapoli. Total overtime hours worked at state agencies have increased by 38% since … up 87 from 2020 covering roughly 1995 million overtime hours worked or an increase of 43 according to a report …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… support for budgets was greatest in the Southern Tier, where 73.5 percent of ballots were cast in favor of the … School District Budget Vote Data Individual District Data Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, … records and reports or provided regular financial reports to the Board. Perform a thorough audit of all claims prior to payment Adopt realistic budgets or maintain reasonable …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … use and capital assets. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fProcurement (P) Card Program
The objective of our examination was to determine if the PCard transactions within our scope period were appropriate and in compliance with the laws rules regulations and guidelines governing the purchasing card program and State purchasing requirements
https://www.osc.ny.gov/state-agencies/audits/2026/05/01/procurement-p-card-programDiNapoli Releases Executive Budget Report
… announced tariffs on the U.S.’s largest trading partners, Canada, Mexico and China. The proposed tariffs on Canada would be particularly impactful on the state, since it … In 2023, New York exported $21.7 billion in goods to Canada and imported $22.5 billion. Continued inflation, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… more toward food than before the pandemic, according to a report released today by State Comptroller Thomas P. … Now the implementation of tariffs and potential cuts to federal food and other support programs may exacerbate the problem. State and local efforts to promote access to high quality, affordable food are more …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenDiNapoli: Audit of NYC's CityFHEPS Program Reveals Weak Oversight and Rising Costs
… the seven providers. Key audit findings included: Unsafe Apartments: Families were placed in apartments with serious housing-code violations, including … who continued to receive rent payments for uninhabitable apartments, increasing costs and forcing families to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-audit-nycs-cityfheps-program-reveals-weak-oversight-and-rising-costsTioga Fire District – Audit Follow-Up (2022M-170-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Tioga Fire District’s (District) progress, as … training, they would have better positioned themselves to oversee the District’s financial activities and helped … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fFine Fire District – Audit Follow-Up (2023M-81-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Fine Fire District’s (District) progress, as of … reports. As a result, more taxes were levied than needed to fund operations each year and there was an increased risk … were maintained, it received written financial reports to manage operations or that the District’s required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-f