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Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… financing, managing and operating public water and sewer utilities in Rensselaer County and neighboring local …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… July 1, 2014 through January 13, 2016. Background The South Orangetown Central School District is located in the … South Orangetown Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Whitesboro Central School District – Claims Auditing (2016M-115)
… is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County and the Town of Schuyler in Herkimer County. The District, … million. Key Finding Claims were for appropriate purposes and were adequately supported, audited and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Guilderland Central School District – Cash Disbursements (2017M-29)
… The purpose of our audit was to review the District’s cash disbursement transactions using computer-assisted … million. Key Finding District officials have ensured that cash disbursements are adequately supported, for District … Guilderland Central School District Cash Disbursements 2017M29 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has … were for appropriate purposes, adequately supported, and audited and approved prior to payment. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Tioga Central School District – Financial Condition (2015M-168)
… operates three schools with approximately 1,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Village of Tivoli – Procurement (2015M-79)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… July 1, 2015 through June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 residents in the Towns … Sachem Public Library Claims Processing 2016M327 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Warwick Valley Central School District - Professional Services (2019M-139)
… Key Finding District officials did not seek competition for professional services from four of the 12 professional … policy to be sure it sets forth the expectations for the procurement of professional services. Ensure that the … that professional services be procured using requests for proposals (RFPs) is followed. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… Objective Determine if: The Village seeks competition for professional service providers and for purchases that are … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board did … stamps. Key Recommendations The Board should: Procure professional services through a competitive process. Conduct …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Brewster Central School District - Professional Services (2019M-235)
… Key Finding District officials did not seek competition for professional services from three of the 10 professional … of professional service providers to determine the need for new requests for proposals (RFPs). District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111DiNapoli: MTA Faces Its Greatest Challenges in Decades
… highlights the challenges facing the MTA. "Our regional transit system is in crisis. Service has deteriorated on the … fare and toll increases of 4 percent in 2019 and again in 2021, and another round of budget reductions, the MTA … had increased by 927 employees. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesOpinion 88-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … including retired elected officials. A town has power under an established health plan to reduce benefits for … is determined to be reasonable (see also 34 Opns St Comp, 1978, p 163). Obviously, any determination in this …
https://www.osc.ny.gov/legal-opinions/opinion-88-5DiNapoli Releases Upper Manhattan Economic Snapshot
… growth in Washington Heights and Inwood. This report will help us better address the challenges in our economy and … so many young people are making Northern Manhattan their home and raising their families here,” said New York State … Snapshot of Washington Heights and Inwood in English at http://www.osc.state.ny.us/osdc/rpt2-2016.pdf or in …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOversight of Dam Safety
… cracking, inadequate maintenance and upkeep, and piping (when seepage through a dam is not properly filtered and soil … requires dam owners to operate and maintain dams in a safe condition at all times. Dam Safety Regulations (Regulations) … Class B dams and five of 338 (1.5%) Hazard Class C dams, did not have an Emergency Plan on file with DEC. 456 of the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyState Comptroller DiNapoli Releases Municipal Audits
… member with the prohibited conflict of interest, the town supervisor, and another board member approved the $13,183 … with his prohibited conflict of interest. The town supervisor stated he approved the claim because the repair … payroll enabled three ALS employees to overlap their shifts at the district and the neighboring Amagansett Fire …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores With Analysis of 10 Years of Fiscal Monitoring System Data
… a year ago, State Comptroller Thomas P. DiNapoli announced today. Of the 14, nine were announced today. These determinations were based on the State … Fiscal Stress Monitoring System (FSMS) scores released today and highlighted in a report . DiNapoli launched FSMS in …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-latest-fiscal-stress-scores-analysis-10-years-fiscal-monitoring-system-data