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State Comptroller DiNapoli Releases Municipal & School Audits
… of Oxford – Procurement (Oswego County) Town officials did not always use a competitive process when purchasing goods or … totaling $1.7 million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did not ensure that the town obtained the most favorable terms in …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … and district officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 44 providers that were paid $4.1 million (75%). Officials …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… be lost, stolen or misappropriated without detection. For example, the amount of municipal waste collected, as … approximately $51,800 less in fees than it should have for the collected waste. In addition, over a more than … that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsContact Us
Contact information for general inquiries and specific divisions within the Office of the New York State Comptroller
https://www.osc.ny.gov/help/contact-usTown of Saugerties – Claims Auditing (2024M-144)
… $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or documentation that … purchases totaling $10,868 were not properly authorized. For example, an unauthorized individual used the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Alden – Town Clerk/Tax Collector (2024M-106)
… unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Comptroller DiNapoli Releases Municipal & School Audits
… safeguard all assets, it did not provide detailed guidance for maintaining inventory records for most IT assets because the dollar amount of most IT … the policy’s inventory record-required threshold of $1,500 for fixed assets. In addition, the IT asset inventory was …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsFiscal Stress Monitoring System
… Thomas P. DiNapoli created an early warning system for communities and school districts with fiscal problems. … the System Basics [pdf] document to learn more. Search for a local government or school district. Search Now … … Thomas P DiNapoli created an early warning system for communities and school districts with fiscal problems …
https://www.osc.ny.gov/local-government/fiscal-monitoringState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the … Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll System for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersState Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … village funds and misappropriated more than $1.1 million for personal gain. The former clerk-treasurer was able to … enabled the former clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (Erie County) District officials did …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were procured in the most cost-effective manner, which may have resulted in higher operational costs that would be … they specifically exempted from sampling. Because there is no information on the lead levels of the 39 water outlets … and remediated all water outlets that would have required it. Of the 470 water outlets the district sampled for …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Financial Literacy
… Financial literacy empowers New Yorkers with skills knowledge and education to make informed decisions with their money …
https://www.osc.ny.gov/financial-literacyAdult-Use Cannabis (AUC)
… marijuana, in New York State. MRTA also establishes rules for the collection and subsequent distribution of taxes … The Office of the State Comptroller (OSC) is responsible for making AUC tax revenue payments to counties and NYC. We … product sales within the county. OSC is not responsible for distributing AUC tax revenue to cities, towns and …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucState Comptroller DiNapoli Releases Municipal & School Audits
… for investment. As a result, the county maintained most of its available-for-investment funds (monthly average of $112 million) in a money market account, earning $1.8 … earnings ranging from $5.1 to $10.6 million. Town of Lorraine – Town Supervisor’s Records and Reports …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and to maintain inventory records, school officials did not ensure that company employees maintained complete and … IT assets. As a result, the school’s inventory records did not include all IT assets and no records contained adequate … – Board Oversight (Livingston County) The board did not provide adequate oversight of financial operations, …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfEco News - April 2024
Over the last year, my office has conducted audits of the State’s air quality monitoring, the MTA’s preparedness for extreme weather events, the security of our water supply and more.
https://www.osc.ny.gov/files/press/pdf/eco-newsletter-2024.pdfOversight of Kendra’s Law (2022-S-43)
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43.pdfMWBE Report 2022-2023 Fiscal Year
In the 2022-23 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners for 2022-23 was $31.5 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2022-23.pdf