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Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… The Town made payments totaling $60,000 to the Chamber of Commerce and $6,087 to the Chamber’s vendors without entering … audit. Enter into written agreements with the Chamber of Commerce that outline the services or benefits the Town is to …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… New York City Health + Hospitals (H+H) will see pressure on key sources of revenue as Medicaid … reacts — could significantly alter the level of support H+H receives,” DiNapoli said. “Cuts in reimbursement rates … push more patients into its facilities. As that happens, H+H may be forced to revisit its cost-cutting plans, leading …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingOpinion 90-7
… for the benefit of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members … authorizes certain "public entities", including cities, to defend and indemnify public officers and employees in any … as follows: 2. The provisions of this section shall apply to any public entity: * * * * (b) where the governing body of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not … audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Capital Planning
… originally costing $184 million were not in a state of good repair, including: buses and light rail cars; light rail …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningDiNapoli: State Tax Collections Continue to Exceed Projections
… Tax receipts through June totaled $30.9 billion, almost $17 billion more than received in the same period last year, … filing deadlines from April 15 to July 15 in 2020 and May 17 in 2021. In addition, PIT collections received from final …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsState Comptroller DiNapoli Releases Municipal Audits
… compliance with redevelopment plans was not always timely. Mortgage property records did not always contain …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Lockport , Town of Ontario , Town of Preston and … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … Town of Lockport – Justice Court (Niagara County) The justices did not accurately collect, record, disburse, …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… audit. State Education Department (SED): Oversight of Smart Schools Bond Act Funds (2019-S-13) It takes SED nearly … to approve school district projects funded through the Smart Schools Bond Act, leading to project delays and … While SED has taken steps to review school districts’ Smart School spending plans, it has not done enough to ensure …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Opinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Oversight of Adult Protective Services Programs
… identified and reported to the proper authorities. Once a referral is received, the APS provider is responsible for … supported their assessment to either open or close a referral, and supported the need for the specific services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – … funds. Audit Summary The Board did not properly audit and approve all claims before payment. While the Board approved …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Opinion 98-9
… . . ." (Town Law, §198[10-f][b]; see also 1993 Opns St Comp No. 93-26, p 46). The above-mentioned provisions were … that subdivision 2 of section 122-b was amended by chapter 303 of the Laws of 1980 to provide that a municipality "may … Mem of the Division of the Budget, Bill Jacket, L 1980, ch 303), it has remained our view that section 122-b requires …
https://www.osc.ny.gov/legal-opinions/opinion-98-9State Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public authorities during the fourth quarter … today announced a tentative schedule for the planned sale of obligations for the state New York City and their …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the facilities of a town water district for which … remains outstanding may be sold to a water authority and the district then dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Town of Windsor – Capital Project (2025M-52)
… – October 24, 2024. We extended our audit period forward to December 31, 2024 to document the change in Town … $4.8 million were properly procured, the Board may have made material alterations to bid specifications for two … by the Town’s procurement policy (Policy), the Board could have solicited some type of competition and documented the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … and component units. In addition, information is provided for each major fund of the governmental and proprietary fund … (other than MD&A) includes budgetary comparison schedules for governmental funds, information about infrastructure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsPort Washington Fire Department – Budgeting (2015M-209)
… January 1, 2012 through June 30, 2015. Background The Port Washington Fire Department is located in Nassau County and … Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire protection … Port Washington Fire Department Budgeting 2015M209 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Pine Bush Central School District – Claims Audit Process (2017M-171)
… Mount Hope, Shawangunk and Wallkill in Orange, Ulster and Sullivan counties. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171