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Opinion 98-10
… public grounds of a village constitute a separate highway district under the exclusive control and supervision of the … property within villages which form a separate highway district maintained at village expense from town taxes for …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Comptroller DiNapoli Releases Audits
… The New York City Department of Small Business Services (SBS) is tasked with helping businesses throughout New York City start, operate, and expand. SBS programs, including the Energy Cost Savings Program, the … across the business life cycle. Auditors found that SBS needs to improve monitoring of businesses’ continued …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsVillage of Middleburgh – Fiscal Operations (2013M-10)
… The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The Village’s … 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Saranac – Payroll (2014M-289)
The purpose of our audit was to determine if Town officials established effective internal controls over payroll for the period January 1 2013 through July 31
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … Creek, Wayne County. The Company provides fire protection and rescue services to the Village and residents outside the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialIndustrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … tax exemptions. While many of the areas we reviewed were not requirements during our audit period, they were … should occur and repercussions when project owners do not provide annual status reports. Develop and implement …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Municipal Audits
… $75,039, and to the school district and library, $300,875. Tax exemptions disclosed in audited financial statements were … the board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… were communicated in a separate, confidential report to NHT officials for their review and comment. State … Security and Emergency Services - Payments to Tidal Basin Government Consulting LLC The contract required Tidal Basin to submit staffing and travel plans for the deployment …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsThe Concerning Growth of Hate Crime in New York State
… than property, with most attacks against Jewish, Black and Gay Male New Yorkers. Recent efforts recognize the severity … of hate crimes based on an anti-LGBTQ bias targeted Gay Male victims, almost 12 percent of all incidents. … of incidents reported in 2019. Between 2018 and 2023, anti-Gay Male incidents rose by 141 percent (54 to 130) and hate …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateComplaint Processing (Follow-Up)
… Once a civilian complaint is filed, investigators gather documentary and video evidence and conduct interviews with …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followDiNapoli Announces 2019 Fiscal Stress Scores
… (pre-pandemic). In New York, that includes all counties and towns, 44 cities and 10 villages. “We’ve been closely … the towns of Colonie (Albany), Dayton (Cattaraugus), Glen (Montgomery), and Moira (Franklin) were identified as being … including the cities of Long Beach (Nassau) and Amsterdam (Montgomery), which had the highest fiscal stress scores in …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for 129 …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsVillage of Washingtonville – Financial Condition (2013M-346)
… million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village … officials did not always adopt realistic budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and sewer). During the period covered by our analysis, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Payroll Improvement Project Bulletin No. PIP-009
… activities identified by OSC that must be completed in order for agencies to be considered ready for v 9.2. File … also be available during the test period. Agencies will need to request the files by emailing the Payroll Improvement … to complete each of these transactions that they currently do in v 9.1. File Transfers - This section verifies agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… trustee of the Fund, said. “Sylvester McClearn has a long and proven track record in the financial industry and I have no doubt he will continue to build on our long … success. Now, more than ever, a diversity of perspectives and experiences is an essential asset for institutional …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorState Comptroller DiNapoli Releases Municipal Audits
… of Blasdell , Town of Cambria , Town of Canaan , Granville Hook and Ladder Volunteer Fire Company , Town of Lincklaen , … $2,794,760 to the supervisor in a timely manner. Granville Hook and Ladder Volunteer Fire Company – Financial Operations …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… Fund (Fund) has reached an agreement with Ohio-based utility FirstEnergy Corp. to comprehensively disclose its … its shareholder resolution with the Ohio-based electric utility. “Many publicly traded companies use corporate funds … Fund Fund has reached an agreement with Ohiobased utility FirstEnergy Corp to comprehensively disclose its …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … Board needs to improve its monitoring of the management corporation to ensure School funds are used effectively and … The management corporation did not present the Board with bank statements or cancelled checks and a list of all moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … City of Little Falls Internal Controls Over Selected City Operations …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Willsboro Fire Department – Financial Operations (2014M-206)
… of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, … 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and other emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206