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State Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe weather events, … The Long Island Rail Road LIRR needs to do more to properly prepare for severe weather events …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesState Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … six were not supported and eight were not recorded in a timely manner. In addition, no one independently reviewed and approved …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89City of Yonkers – Budget Review (B6-16-10)
… funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … and real estate transfer taxes. The appropriations for tax certiorari settlements may not be adequate, the reserve … 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10City of Glen Cove – Budget Review (B7-16-12)
… totaling more than $4 million in the general, water, and golf and recreation funds. The City included $3.9 million in … to monitor the financial position of the water and golf and recreation funds and implement a financial plan that …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12State Agencies Bulletin No. 860
… Purpose To provide instructions for the processing of payments upon separation from State … Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: … To provide instructions for the processing of payments upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… the town, and kept for himself cash paid to the town for scrap metal, fines, and the sale of equipment, among other …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Selected Aspects of Discretionary Spending
… whether discretionary spending by the New York State Energy Research and Development Authority complied with its … 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was … and technology to solve some of New York’s most difficult energy and environmental problems in ways that improve the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Conservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsComptroller DiNapoli Releases School Audits
… – Leave Accruals and Separation Payments (Saratoga County) District officials properly accounted for employee … Ellenville Central School District – Financial Condition (Ulster County) The board adopted budgets which overestimated …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller … and other City officials did not provide proper oversight of non-payroll disbursements. The former Comptroller did not …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Comptroller DiNapoli Releases Municipal Audits
… Town of Andes – Conflict of Interest and Cash Receipts and Disbursements (Delaware County) Auditors … per diem rates. In addition, a credit card company was allowed to directly withdraw 18 payments totaling … to audit. Auditors also determined that a travel agent who is not an employee uses their college credit card to …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0City of Lockport - Budget Review (B19-1-7)
… agreements (CBAs) with various City employees are nearing settlement, therefore it is likely these CBAs will be in … and the Common Council should consider the CBAs nearing settlement and budget accordingly. The Common Council needs …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7DiNapoli: State Tax Collections Continue to Exceed Projections
… an opportunity to improve its long-term fiscal stability and better prepare for future uncertainties. The state should … billion year-to-year increase in personal income tax (PIT) receipts. Much of this change is attributable to delays … 2021-22 Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Housing Preservation and Development, Purchasing Practices … officials to make purchases at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were … access can lead to intentional or accidental modification, destruction, or disclosure of clinical, educational, and …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016. Greater … services totaling $27,048. For access to state and local government spending, public authority financial data and … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… billion. “There has been tremendous volatility in the markets in recent months, but thanks to the state pension … rate of return,” DiNapoli said. “Still, the turmoil in the markets since Russia’s invasion of Ukraine has sent …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… has been held accountable for his crimes.” James said, “I commend our State Police members, the State Comptroller’s … County District Attorney’s Office for their rigorous work on this case. This individual abused the position he was … use. Daley pleaded guilty to petit larceny before Judge Nicholas Rissmeyer in Stratford Town Court. Since taking …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period October 1, … Rebate Program to reduce state and federal expenditures for Medicaid prescription drug costs. In January 1991, New … appropriate steps to collect all available drug rebates for Health and Recovery Plans …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plans