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State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority: Long Island Rail Road - Utilization of the Arch Street Yard and Shop Facility … to make warranty repairs, and licensed twice; once as a parking lot to accommodate a tenant displaced from an MTA …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… compliance with its own requirements for school bus drivers, monitors and attendants. As a result, SED does not have assurance that school bus drivers, monitors, and attendants across the state are …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsPublic Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Ausable , Fishers Island Waste Management District , Town of Guilderland , Plattsburgh … Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget … used for the districts within the town. Fishers Island Waste Management District – Purchasing (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsTuition Assistance Program – Metropolitan Learning Institute
… students for State-funded Tuition Assistance program (TAP) awards and other State financial aid. Background TAP is an entitlement program designed to provide funds for … in New York postsecondary institutions. Schools receiving TAP payments certify student eligibility. The Metropolitan …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteBus Driver Licensing
… one organization. RBO maintains a fleet of about 5,600 buses operating out of 28 depots. Article 19-A of the New … seven who did not meet Article 19-A requirements to drive buses transporting an estimated 8,400 passengers on a total …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingVillage of Keeseville – Financial Condition (2013M-192)
… are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at … the general, sewer, and water funds had a combined total deficit fund balance of $4,623 and a combined cash … the sewer rates did not generate sufficient revenues to cover the costs incurred, resulting in the sewer fund having …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town 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 approximately 7,000. The Town Board , …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future … New York Office of the State Comptroller City of Yonkers Budget Review B2266 …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Rochester City School District – Budget Review (B20-2-5)
… to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 … year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted … to be substantially accurate. Appropriations for charter school tuition are underbudgeted by approximately $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Enforcement of Article 19-A of the Vehicle and Traffic Law
… October 3, 2018. Background In 1972, a tragic school bus and freight train collision near Congers, New York, involving bus driver negligence prompted legislation to amend the New …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawState Comptroller DiNapoli Releases Municipal Audits
… Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not properly safeguard and monitor fuel … Auditors found that town taxpayers who lived outside the village did not receive all the benefits they should have … while taxpayers with real property located within the village received an extra benefit. Town of Willsboro – Town …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Village of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , … for water and sewer late penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board … Village of HastingsonHudson Town of Marlborough New Hyde Park Fire District Town of Red Hook Rockland County City …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsXI-A.2 Purchase Requisitions – XI-A. Purchasing
… System (SFS), agencies use the requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase … services from a Preferred Source vendor or a Centralized Contract vendor with a General Type Requisition, or Initiate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesControls Over Vehicle Use and Transportation-Related Expenses
… fleet management and repair services, administered by the Contractor. Along with the Department’s 10 regional repair shops, the Contractor provides a network of authorized private repair … to no central monitoring of procurements made through the Contractor and has not determined if the Contractor is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… Coronavirus Relief Fund (CRF) could have been better aimed to the localities, especially New York City, that suffered … have not. “The formula used by the federal government to distribute the coronavirus funding, while … missed the mark,” DiNapoli said. “Targeting aid to the communities that suffered the worst from the outbreak …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli Releases Municipal Audits
… fund is not structurally balanced because it includes a subsidy from the general fund to finance its operations. The …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsOpinion 88-62
… -- Capital Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to finance) REFUSE … Facility (creation of capital reserve fund to finance closure of landfill) GENERAL MUNICIPAL LAW, §6-c: A town may …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Alternatives For Children – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Alternatives For Children on its Consolidated Fiscal Reports were properly calculated adequately
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manual