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State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… passing of the state budget is welcome news. While jobs are rebounding in many industries, our economic recovery lags … will add recurring spending, and it is yet unclear to what extent they are supported by recurring revenues. Using … budget and release a detailed analysis in the coming weeks." Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. Background The Town of … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Village of Suffern – Budget Review (B21-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects … Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. However, we estimate …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158State Agencies Bulletin No. 1795
… are affected by the plan year change. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at … 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier … of Chapter 368 of the Laws of 2018, which was signed into law on December 7, 2018. This year (2020) the OT limit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… to the residents of the Altona Fire District, is governed by 13 officers elected by Company members. During our audit period, deposits totaled … timely manner. Ensure that all disbursements are supported by adequate documentation and are for appropriate Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … The purpose of our audit was to assess the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… Retirement Fund (Fund) was $297.8 billion at the Dec. 31, 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … Fund's audited value was $273.1 billion as of March 31, 2025, the end of the state’s previous fiscal year. As of Dec. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorReview of Growe Technologies Inc.
… medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … with Growe for healthcare IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Village of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7CUNY Bulletin No. CU-580
… Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated … effective date of the appropriate increase, and submit the new hourly rate. A separate request must be made for each of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsFairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … informed decisions relating to District operations. As a result: The Board improperly assigned the duties of the … Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the District for four special education students. $8,777 in potential State aid was not properly claimed for five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through December 23, 2014. … did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and