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Village of Sherburne – Budgeting (2025M-83)
… realistic budgets for financial stability, public trust and transparency; service continuity; and to prevent shortfalls from overestimated revenues or … to tax hikes, service cuts or a fiscal crisis. Realistic and structurally balanced budgeting, where recurring …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases School District Audits
… Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (Cayuga County) District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and accrued leave records contained errors. As a result: …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… records and reports for fiscal year 2024 in accordance with state law. In addition, although the supervisor prepared and filed the 2024 annual financial report (AFR) with the Comptroller’s Office, as required by state law, the supervisor did not provide the board with complete monthly financial reports. Saranac Fire …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… in deaths from opioids related to illicit fentanyl and similar synthetic opioids. Overdose deaths statewide from opioids and all drugs (5,841) in 2021 surpassed the previous 2017 … is alarming. It is a tragedy that devastates families and impacts our communities in countless ways,” DiNapoli …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… how chronic absenteeism rates among New York public and charter school students increased sharply as schools … to in-person learning after the COVID-19 pandemic subsided and remained high with nearly one in three students … at 34.1%, 7.6 percentage points higher than elementary and middle school students. “Chronic absenteeism has been …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolState Comptroller DiNapoli Releases School Audits
… that cash receipts are kept in an unlocked and unattended cabinet. The cabinet used to store the district’s cash … log when it is received. Twelve cash receipts totaling $7,975 were deposited before a clerk recorded receiving the … time sheets were incomplete and employees were credited with incorrect leave accruals. Three employees were …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Trash Can Free Stations Pilot Program
… effectively evaluated the various Phases of the Trash Can Free Stations Pilot Program, intended to improve … In October 2011, Transit’s SEO began the “Trash Can Free Stations Pilot Program” (or Pilot Program) to reduce … effectively evaluated the various Phases of the Trash Can Free Stations Pilot Progra …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programState Comptroller DiNapoli Releases Municipal Audits
… written bylaws to provide guidance to the treasurer for recording and reporting financial transactions. The board … written policies and procedures to provide guidance for the code enforcement function, and the former code enforcement officer did not bill for or collect all code enforcement revenues due to the town. …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsBest Practices – Information Technology Contingency Planning
… and data that support the processes and services. In the event of an incident, personnel need to quickly … an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the … information is routinely backed up so that it is available in the event of an emergency. An IT contingency plan is the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesNYS Common Retirement Fund Reports First Quarter Results
… “The financial markets remain strong, as industry sectors and companies recover and adapt to the pandemic,” DiNapoli said. “We continue to seek prudent investments and manage the state pension fund to be able to withstand …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsDiNapoli Estimates LIRR Strike Could Cost Up to $61 Million Daily in Lost Economic Activity
… New York State Comptroller Thomas P. DiNapoli today estimated … Long Islanders to New York City attractions such as Broadway shows, sporting events, restaurants and shopping and brings …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-estimates-lirr-strike-could-cost-61-million-daily-lost-economic-activityBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… ensured that financial activities were properly recorded and reported, and that Company moneys were safeguarded. Key Findings The … activity. Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… projects) has grown significantly in recent years, rising to $24.3 billion in fiscal year (FY) 2023, an increase of … operating spending growth in this period, according to a report released today by State Comptroller Thomas P. … budget," DiNapoli said. “This rise requires the city to provide additional detail on what is fueling spending …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019State Comptroller DiNapoli Releases School Audits
… Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative Educational … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli Announces Latest Fiscal Stress Scores
… in stress. The number of local governments considered to be in "significant fiscal stress," however, more than … those with persistent financial problems are struggling to stay out of the red and fix their problems," said … York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Issues Report on Public-Private Partnerships
… the release of a report today examining the benefits and problems that have plagued P3 projects elsewhere in the … “New York’s aging infrastructure needs to be rebuilt and repaired but the state’s ability to pay for this … infrastructure projects, they should protect taxpayers and include safeguards to avert costly mistakes down the …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… tax collections, revenues from tax increases, and other new resources, resulting in the largest budget in … American Rescue Plan provided fiscal relief to the state and local governments, school districts and transit systems at a critical time,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts … January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Southside Academy Charter School – Board Oversight (2013M-318)
… NHA to be responsible for the administration, operation and performance of the School in accordance with the School’s Charter and subject to the oversight and authority of the Board. The agreement transfers all …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, … Village of Catskill Financial Condition 2014M134 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134