Search
Dolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Jamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 million. Key Findings The … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Greene – Budget Practices (2016M-409)
… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Millbrook - Financial Operations and Procurement (2018M-135)
Determine whether the Board provided adequate oversight to ensure resources are safeguarded and officials procured goodsservices as per the policy and statutes
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Opinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … The district management association, however, may be the recipient of district funds paid as fair and adequate … imposed on behalf of a business improvement district may be turned over to, and be controlled and directly expended …
https://www.osc.ny.gov/legal-opinions/opinion-94-22New York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… York state’s and New York City’s economies, as a source of tax revenue and job creator in other industries. The state … industry accounted for 17 percent ($13.2 billion) of state tax collections in state fiscal year (SFY) 2019 and 6 percent ($3.7 billion) of city tax collections in city fiscal year (CFY) 2019. After a 12 …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… in a scheme that defrauded the Mount Vernon Board of Water Supply of $365,000 to pay the personal legal expenses … funds from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of … Division of Investigations for their assistance in this investigation. The investigation was handled by Investigator …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … that are currently available from the revolving fund (long term leverage loans, short term direct loans, and long …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOversight of Selected Aspects of Traffic Controls
… Objectives To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the Department took action to improve safe traffic and pedestrian … To determine whether the New York City Department of Transportation Department is monitoring and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsLabor Investigations in New York City
… sweeps of industries prone to unlawful practices (e.g., nail salons). The Division’s Central Intake Unit, based in …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-cityState Comptroller DiNapoli Releases Municipal & School Audits
… record dates collections were received or deposit payments in a timely manner. Canajoharie Volunteer Fire Department – … monthly reports to officials for eight of the 13 months in the audit period; or prepare bank reconciliations. … established and 48 deposits totaling $16,655 were not made in a timely manner. Auditors found 248 disbursements totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… Mulligan. The full op-ed is below: NY’s tax base dips with population For several years leading up to the COVID … or 16% of the 2022 total. The average earnings for these jobs are three times higher than the statewide average for … multiplier effect: for every finance job, another 2.66 jobs are created elsewhere in the economy. Job growth across …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases Municipal Audits
… the $601,037 total services obtained from eight vendors. Village of Horseheads – Claims Auditing and Disbursements … of $1.1 million in claims and disbursements reviewed, village officials did not properly audit all claims or … of $5 million based on rate changes which the city council has not yet authorized. Unless the rate changes are …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… to students were actually provided. Department of Motor Vehicles – Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… sources for many of these programs remain unidentified in the out-years of the financial plan, representing fiscal … be funded beyond FY 2024 is unclear. For example, funding in the city’s current budget rose about $817 million for … Other new initiatives that will receive city funding in the current budget support quality of life improvements …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicDiNapoli Releases Analysis of Executive Budget
… Thomas P. DiNapoli. "It is a high-pressure year for the state budget. Decisions made in Washington pose a … use of broadly scoped appropriations, off-budget spending for state costs, and proposals to bypass the independent … a proposal to shift certain revenues off-budget. Adjusting for those factors, tax revenues would increase 4.8 percent in …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnum, Rockland, … complete preventive maintenance or the required New York State inspections. The 76 sampled vehicles required 345 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followTown of Lockport – Building Permit Fee Collections (2025M-56)
… Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local government − … own local rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56