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About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an … government and school district officials. By increasing the number of classroom training sessions and web-based seminars, The Academy: provides local officials a convenient way to …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 95-17
… IMPROVEMENT DISTRICTS -- Property (transfer of property from a town to a district without consideration) PERSONAL … initially acquired this sand as a gift (see 1975 Opns St Comp No. 75-941, unreported). You ask whether, in lieu of … intent to pre-empt need not be express, but may be implied from a declaration of State policy by the Legislature or from …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 96-1
… district) FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in … State Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller … §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a …
https://www.osc.ny.gov/legal-opinions/opinion-96-1The 80/20 Housing Program
… that were occupied and had allocated 20 percent of their apartments to low-income tenants, between January 1, 2012 and … were occupied and had allocated 20 percent of their apartments (approximately 4,500 units) to low-income tenants. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Contract and Payment Actions in September
… approved 1,661 contracts for state agencies and public authorities valued at $1.9 billion and approved more than 2 … approved 1661 contracts for state agencies and public authorities valued at $19 billion and approved more than 2 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberCity of Yonkers – Budget Review (B6-16-10)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … raises in the metered water rates, sewer rents and real estate transfer taxes. The appropriations for tax certiorari …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Recent Trends and Impact of COVID-19 in the Bronx
… through the Coronavirus Aid, Relief and Economic Security (CARES) Act in March 2020. The PPP was designed to …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxDiNapoli: 22 School Districts Designated in Fiscal Stress
… School districts receive a fiscal stress score that is based on several factors: year-end fund balance, operating …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressCity of Olean – Budget Review (B1-16-2)
… budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,”said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located … Key Findings The Board did not allocate adequate revenues to the town-outside-village (TOV) highway fund, which caused …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Bridgewater – Financial Operations (2013M-309)
… through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board is the legislative body responsible for managing Town … Ensure that a separate set of accounting records is maintained for each fund. Periodically review the work of …
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)
… 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of … 7,000. The Town Board , comprising five elected members, is the legislative body responsible for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40State Comptroller DiNapoli Releases Audits
… Fonda-Fultonville Central School District – Reserves Management (Montgomery County) The school board did not … replenishment or obtain voter approval to liquidate the liability reserve or fund the repair reserve, as required. …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… CostSaving Ideas Evaluating Solid Waste Collection Options …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsFranklin Square Union Free School District – Website Transparency (2025M-93)
… Assistant Superintendent of Finance and Management (ASFM) is responsible for ensuring financial and administrative information is posted on the District’s website and the Superintendent of Schools (Superintendent) is responsible for ensuring compliance with the Freedom of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Wyoming County Court and Trust Funds (2020-C&T-2)
… Pursuant to New York State Finance Law, the Treasurer is required to submit a report on an annual basis to the … accumulated interest, less the Treasurer’s statutory fees, is deemed abandoned property. The Treasurer should, after … to the State Comptroller as abandoned property. The Clerk is not maintaining appropriate court and trust fund records. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2DiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… from the same period last year but tracked the industry’s return to pre-pandemic levels of revenue after record profits … from the same period last year but tracked the industrys return to prepandemic levels of revenue after record profits …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Review of Real Property Holdings for Disposal (Follow-Up)
… of properties on terms beneficial to the State. However, when DOT leased out property, it may not have maximized …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followDiNapoli Releases Analysis of Executive Budget
… proposals would weaken oversight. “New York’s economy is expanding but the state is still facing a serious budget gap. It’s imperative the … addressing rising Medicaid costs,” DiNapoli said. “There is limited time for deliberations before the budget deadline. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budget