Search
Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… Did the Town of Catharine Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Joel Rivera. In 2013, Alvarez ran for Rivera's seat in the 15th New York City Council District, which covers the Central …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateOpinion 91-44
… insurance plan. October 16, 1991 Richard T. Nolan, Esq. Mt. Sinai Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Newburgh Enlarged City School District – Financial Management (2025M-32)
… and officials effectively manage fund balance and reserve funds? Audit Period July 1, 2019 – June 30, 2024 … fiscal year 2023-24 surplus fund balance and reserve funds totaled approximately $18.1 million and $66.3 million, … made. However, to help promote transparency, anticipated funds to be placed in reserves should be included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… than expected tax revenue, supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to … a number of other budgetary risks my office has raised in the past remain in the financial plan and the city continues to charge water … than expected tax revenue supporting upward revisions in spending …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateOpinion 88-71
… waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in … from forms filed by property owners. You state that an owner of an apartment complex in the city has challenged the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Comptroller DiNapoli Releases Audits
… on those related to planning, along with initiatives for trails, water trails and heritage development. HRVG uses an online grant …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… office completed audits of the Frankfort-Schuyler Central School District , Hammondsport Central School District , Putnam Northern Westchester Board of … Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… used for district vehicles. Hawthorne Cedar Knolls Union Free School District – Financial Condition (Westchester … As a result, the district did not receive about $68,200 for reimbursements to which it was entitled. Although the … for eligible services provided. Fishers Island Union Free School District – Website Transparency (Suffolk County) …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-61
… INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) VILLAGE JUSTICE -- … town highway superintendent are chargeable to the entire area of the town, including villages. The salary of the town building inspector is chargeable only to the area of the town outside of any incorporated villages. …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Parks a Growing Attraction
… Agency Attendance reporting system, into which each state park facility reports estimated attendance information. At … is greatest in the Long Island, Niagara and New York City regions. Figure 2 – 2025 State Park Attendance by Region … Long Island 28,706,873 Niagara 13,203,071 New York City 10,108,307 Saratoga/Capital 6,371,741 Palisades …
https://www.osc.ny.gov/reports/state-parks-growing-attractionEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… for by additional spending from federal clean water funding provided by the federal Infrastructure Investment and … revenues over this period. Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In November 2022, … approved the $4.2 billion “Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022.” With nearly 68 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… turbulence out of Washington,” DiNapoli said. “Under my watch, our diversified, disciplined investment strategy … the Fund’s long-term fiscal health. While annual returns can fluctuate with market conditions, the Fund continues to … assessment of how the Fund is being managed and where improvements could be made. Weaver’s review found: The …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billionState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 million which may … In addition, the treasurer did not always complete bank reconciliations and half of the reconciliations prepared were not supported. As a result, adjusted bank balances did not agree with general ledger cash balances …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 … resolution directed Town officials to consult the Office of the State Comptroller’s publications for guidance. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149XII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement … to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentCity of Glen Cove– Budget Review (B7-13-16)
… fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andSouthold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … processing function that ensure claims are audited in a timely manner and are properly supported. The claims … did not always formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183