Search
State Comptroller DiNapoli Releases School Audits
… completed audits of Aloma D. Johnson Charter School , Center Moriches Union Free School District , … leave carryover amounts were overstated by 47 days. Center Moriches Union Free School District – Medicaid … Central School District – Financial Duties (St. Lawrence County) Salaries and wages were accurately …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Calls for Improvements to Capital Planning Process
… $81.7 billion – including tax dollars, federal aid and long-term borrowing proceeds – to support its capital … reviews New York's capital spending over the past decade and plans for the coming years, concludes that reforms are … "Much of New York's infrastructure was built decades ago and is heavily used. It is in need of ongoing maintenance, …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … To determine if the New York City Department of Buildings adequately monitors that NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire … (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the … District District Board of Commissioners Board obtain an annual audit of the Districts records and ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113State Comptroller DiNapoli Releases State Audits
… announced today the following audits have been issued: City University of New York (CUNY): Controls Over CUNY Fully … roles assigned. For example, a student had access to a business application that students normally cannot access. … could affect the public's ability to accurately assess college safety and security and make valid comparisons among …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsVillage of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements were accurate, properly approved, supported and for proper Village purposes? Audit Period March 1, 2017 – March 31, … Did Village of Unadilla Village officials ensure that …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue to drive … boosted by the post-recession economic growth in New York City,” DiNapoli said. “Unemployment rates have dropped and … Commuter Transportation District (MCTD) surcharge. This additional 0.375 percent helps to support the …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts … Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial transactions … To determine the purpose of 15 unauthorized bank accounts established by the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsOpinion 89-39
… these agreements (see, e.g., Town Law, §§20[3][b], 64[4],[6], 119; General Municipal Law, §78). Also, because you state …
https://www.osc.ny.gov/legal-opinions/opinion-89-39State Comptroller DiNapoli Releases Audits
… Rail Road (LIRR) Engineering Department is responsible for the overall administration of fleet vehicles—cars, SUVs, … Engineering did not have written policies or procedures for keeping its vehicle fleet inventory or performing vehicle … and Community Supervision – Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up) …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsList of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law
… Funds Administrative Hearings Files Contract Award Protest Determinations and Supporting Documentation … Form Policy Executive Orders Acknowledgement Post Interview Application Pre-appointment questionnaire Proof of … Premium Waiver PS452 HMO Enrollment Form Holiday Waiver Interview Documentation IPP Enrollment or Declination P1103 …
https://www.osc.ny.gov/help/foil/recordsDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… tickets. $216,000 to Taft Stettinius & Hollister LLP for casino selection advisory services. Office of General … – Assembly $32,000 to Roemer Wallens, Gold & Mineaux LLP for outside counsel for independent investigations of sexual harassment. $11,000 to Zuckerman Spaeder LLP to represent the Assembly in the investigation of former …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases Municipal Audits
… and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former clerk was sentenced to five years …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2021 Financial Condition Report
… debt, an increase of 15.1 percent since SFY 2016-17. This is the State Comptroller’s more comprehensive measure of the … deficit financing ($388.7 million in SFY 2020-21) is scheduled to be fully repaid by SFY 2024-25. This includes … Agency. An additional $1.5 billion in debt outstanding is associated with issuances by the Sales Tax Asset …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtBarker Central School District – Payroll (2023M-19)
… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek preapproval per … governing the use of overtime and establish procedures for reviewing payroll to detect unusual payments or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27LaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Eastchester – Parking Ticket Collections (2012M-246)
… of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking ticket …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The … tax levy limit set by statute. Key Recommendations Address the deficits in the water and sewer funds to avoid …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7