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Comptroller DiNapoli Releases Municipal Audits
… Fees (Ulster County) The district’s internal controls over billing, collecting and enforcing water fees need to be … has not been approved and was not charged in the proper billing quarter. Town of Leicester – Budgeting and Financial … which provided the city with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… agreements provide for the repayment of amounts expended from appropriations as advances by the state, and the terms … advances must be repaid to the State. Repayment agreements can also be established for the repayment of past-due debt. See XI.7.C Deferred Payment Arrangements for additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsTown of Guilderland – Information Technology (2025M-61)
… plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups, … risk that officials could lose important data and suffer a serious interruption in operations. The Town’s technology use …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Pioneer Natural Resources Co., Hess Corp. and Chesapeake Energy Corp., that have failed to demonstrate they are … by 2040 . “As market forces and new policies drive the energy transition, we must align our investments with a … The 21 companies are: APA Corp. Apache Corp. Baytex Energy Corp. Birchcliff Energy Ltd. Callon Petroleum Co. …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… State Comptroller’s authority as set forth in Article 3 of GM. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial activities were … Did the Taberg Volunteer Fire Company Company Board of Directors Board and Treasurers ensure financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6New York State Comptroller DiNapoli, CalPERS CEO Marcie Frost and NYC Comptroller Mark Levine Raise Alarm on Reports of Proposed SpaceX IPO Governance
… extreme governance structure within SpaceX’s confidential draft registration statement. While the registration …
https://www.osc.ny.gov/press/releases/2026/05/new-york-state-comptroller-dinapoli-calpers-ceo-marcie-frost-and-nyc-comptroller-mark-levine-raiseTown of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the Comptroller file … Did the Town of Union Town Board Board provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Sayville Fire District – Claims Audit (2026M-18)
… Audit Objective Did the Sayville Fire District (District) Board of Commissioners (Board) properly audit and approve claims before payment? … 1, 2024 – February 28, 2025 Understanding the Audit Area A board of fire commissioners (board) should conduct a thorough …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18Auburn Enlarged City School District – Building Access (S9-26-13)
… [read complete report – pdf] Audit Objective Did Auburn Enlarged City School District (District) officials properly manage and … a device for entry. Audit Summary District officials did not properly manage and monitor building access accounts … Did Auburn Enlarged City School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… growth going. New York is the greatest city in the world but that doesn't happen on its own and it's not … mouth is and continues to have Coney Island’s back." “From world-famous beaches to the home of America’s Playground, … of three casinos to be located downstate. As of January 2024, the city identified 797 new units of affordable housing …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetRoxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… access, lost data, and inability to recover from a network disruption. We confidentially communicated sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure projections in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… purpose of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the … when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax certiorari refund to a school district public library. …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… State employee’s pension money. He allegedly lied, created fake documents, and deceived state officials to ensure he got …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannSocial Adult Day Services
… of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply … of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… [read complete report – pdf] Audit Objective Did the Town of Alexander (Town) Town Clerk/Tax Collector (Clerk) … details. Release of this report was held in abeyance while the matter was under review by outside law enforcement. Understanding the Audit Area A town clerk must record, deposit, report and …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72