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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdfDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… operating without the contracts they are required to have with their campuses while overseeing and managing billions in … by SUNY in at least 10 years. "We found numerous problems with SUNY's oversight of its campus foundations. SUNY does … State-operated campuses are authorized to contract with foundations, which are private, not-for-profit …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightState Comptroller DiNapoli Releases Municipal Audits
… all aspects of their respective cash functions with little or no oversight. The village did not seek competition …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsOversight of Campus Foundations
… assets totaling $2.1 billion. Two foundations, Stony Brook Foundation, Inc. (SBF) and University at Buffalo Foundation, … have not been audited by OUA since at least 2007. SSA does not routinely obtain or review certain available … who return to public employment. Key Recommendations Work with campuses to ensure all foundation contracts are …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsDiNapoli Releases August Cash Report
… for the remainder of the fiscal year is uncertain.” Tax collections through August totaled $29.8 billion and were … higher than the same period last year. Year-to-date tax collections were $355.6 million higher than the latest … from the August cash report include: Personal income tax receipts through the first five months of the fiscal year …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Monster Beverage Needs To Diversify Board
… with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on its board. The … and women who purchase their products. When a board fails to be responsive to its shareholders, it is often symptomatic … with Monster Beverage Corporation calling on the company to report on plans to increase gender and racial diversity on …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … examination and recommendations. Key Findings The scope of our review was significantly limited by the lack of … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… State Environmental Facilities Corporation (EFC) under a federal program to help fund its replacement of public and … through the Environmental Facilities Corporation and the federal Bipartisan Infrastructure Act. In 2023, during the … work begin immediately. The bipartisan commitment state, federal, and municipal representatives have made to solving …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalAccess to Preschool Special Education Services
… is effectively overseeing preschool special education in compliance with all applicable laws and regulations to … Assurance (SEQA) regional offices conduct reviews of compliance with the 60-day timeline for evaluations of … school districts on a 6-year rotational basis to assess compliance with regulation requirements (i.e., every year, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesOpinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 90-2
… to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … is located and which is supported by town-wide taxes, for library services beyond those already available to all … of your letter asking whether a village may contract for library services with a town public library which was …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… be negatively affected by new tariffs on goods traded with some of our biggest trading partners,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesTown of Wawayanda – Financial Operations (2024M-160)
… (Accountant) to make journal entries, reconcile the bank accounts and file the mandated Annual Financial Reports … new services and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or … complete. Town officials maintained an excessive number of bank accounts 1 which limited their ability to properly …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal Audits
… activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and … of the clerk’s records, as required. Town of Elbridge – Payroll and Leave Accruals (Onondaga County) Town officials did not ensure that all payroll payments were accurate, supported and authorized and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-70
… are neither permitted nor required by statute are improper and without effect, and that municipal moneys may not be expended for such … lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring mandatory or permissive referenda, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… before Chief U.S. District Court Judge Gary L. Sharpe in federal court in Albany, announced by State Comptroller … Special Agent in Charge of the Albany Division of the Federal Bureau of Investigation along with Attorney General … Hartunian, Attorney General Eric Schneiderman and the Federal Bureau of Investigation for their partnership with us …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsVillage 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-89State Comptroller DiNapoli Releases Municipal Audits
… also did not update the sale price of millings in accordance with the current average market price. As a result, 483 tons of unscreened millings … for $929 should have been sold for $9,875 based on average market prices at the time of the sale. In addition, because …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-audits