Search
Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … do not include sufficient information such as abstract numbers, abstract dates or the numbers and dollar amounts of … taxes for 2012 and 2013 as an opening balance in the check register instead of as a revenue. Town of Champion – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… County) A former clerk did not deposit, report and remit all collections to the appropriate parties in a timely and … prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not annually … a sample of 556 cash receipts totaling $78,948 and all 60 disbursements totaling $318,091. There were no …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2005-4
… referendum requirements, a BOCES should apply the petition procedures outlined in section 1804 of the Education … manner as a meeting of the voters of a union free school district ( id . at §1951[2][p]). 2 Although section 1951(2) … The BOCES board, by resolution, may divide the BOCES into election districts so long as there are at least 700 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… The number of office workers in New York City reached a record of 1.5 million in 2016 with office … square feet amid the largest employment expansion in the city's history, according to a report released today by State Comptroller Thomas P. DiNapoli. "New York City's office properties are an important part of its …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… our pension fund invests in to be desirable places to work for everyone,” DiNapoli said. “Studies have shown that … DEI addresses the lack of information and disclosure of corporate policies on disability inclusion by creating a … and promoting people with disabilities in the work force. Corporate participation in the DEI is a concrete step for …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionComptroller DiNapoli Releases School Audits
… and other public or private schools. The district had no registration or residency information on file for 44 of these … Central School District – Leave Records (Broome County) Employee timekeeping records were inconsistent and leave used … did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The district …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central School … School District – Financial Condition (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power … were not audited and approved before payment. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor … town and county operations in a timely manner. The tax collector did not remit taxes to the town supervisor at least weekly, as required by state law. The tax collector made one payment totaling approximately $800,000 to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… In addition, 10 IT assets, including nine laptops and one printer, were not properly recorded in the district’s …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Lee – Financial Management (2025M-63)
… complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the general …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63DiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… growing disparity in corporate income in the United States for years, with CEO pay rising dramatically while wages for most other company employees have remained flat," … pay has been and will continue to be a key factor for how we engage with companies going forward." According to …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley … is being spent appropriately and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not … Town of Berkshire Bethlehem Public Library Town of Cherry Valley City …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2002-3
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts (expansion of activities to include maintenance and operation of recreational … A town board may not expand the activities of a public dock district to include maintenance and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … included inaccuracies such as the improper allocation of real property and sales taxes among tax bases. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… respect to the transfer/advance of moneys from the sewer fund. Ensure that all moneys collected are properly recorded …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Parma – Financial Management and Information Technology (2012M-96)
… fund budget for three of the last five fiscal years, all the while knowing that the TOV highway fund had a deficit … an administrator over the Town’s financial software application who is independent of the financial recordkeeping … the system administrator for the Town’s financial software package. Maintain an up-to-date inventory list of all of the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management … 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has … City of Mechanicville Records and Reports 2012M162 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Saratoga County – Financial Condition (2013M-235)
… by resident service revenue and interfund transfers from the general fund. Key Finding Even though the Board … (the County-run nursing home) have shown negative trends from 2010 through 2012. The negative financial trends … The total general fund balance decreased 41 percent, from $24.7 million at January 1, 2010, to $10.3 million at …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Long Beach – Budget Review (B7-16-9)
… million for beach charges, $9.3 million for refuse and garbage charges, $4.4 million for metered water sales and … realized from increases to the beach charges, refuse and garbage charges, metered water sales and sewer rents, which … that the potential increases for beach charges, refuse and garbage charges, water rates and sewer rents are authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9