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City of Lockport -- Budget Review (B18-1-10)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… and report Department funds? Audit Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire … and its mission. From January 1, 2023 through December 31, 2024, the Department deposited revenues totaling $225,198 and … was needed to manage the Department’s financial activities or determine whether all disbursements were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Comptroller DiNapoli Releases Municipal Audits
… Free Public Library , Town of Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of … bank reconciliations and accountabilities. Village of Hillburn – Internal Controls Over Cash Receipts and … Moriches Free Public Library Town of Harmony Village of Hillburn Village of Liberty Mount Vernon IDA Town of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: 59 School Districts in Fiscal Stress
… scored the financial stability of school districts. The latest round of scoring designated two school districts in … stress in many school districts has declined, especially for those in the most severe condition,” said DiNapoli. “School officials should be commended for working to keep their districts out of financial harm, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli: Local Government Debt Levels Off
… governments had $43.6 billion in total outstanding debt in 2018, according to a report released today by New York State … $43.6 billion at the end of local fiscal years ending in 2018. New York City debt is not included in this analysis. … have the lion’s share of local debt at $17.1 billion in 2018, or nearly 40 percent, which amounts to an average of …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offContributions – Special 20- and 25-Year Plans
… required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and … the Section 383-f plan. These contributions are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsCincinnatus Fire District – Board Oversight (2025M-77)
… prevent fraud and misuse of funds. This is accomplished, in part, by monitoring financial and inventory records, … ensured that annual financial reports (AFRs) were filed in a timely manner, the Board did not: Ensure that District … corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… up, misconduct that lasted for more than a decade. Our suit seeks to hold the board and its directors accountable …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. City University of New York (CUNY): Controls Over CUNY Fully Integrated … in addressing the issues identified in the initial report. Of the nine prior audit recommendations, one was implemented, … implemented, and two were not implemented. Department of Labor (DOL): Examination of Unemployment Insurance Willful …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… eMedNY (2017-S-36) Auditors identified up to $8.7 million in improper payments for costs related to Medicare Part B … almost $12.8 million for services typically covered by a recipient's plan. Auditors sampled 266 such claims … in the initial report. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1Levittown Union Free School District – Financial Management (2026M-13)
… [read complete report – pdf] Audit Objective Did the Levittown Union Free School District (District) Board of … Audit Period July 1, 2019 – June 30, 2025 Understanding the Audit Area A key measure of a school district’s financial … 1 and avoid excessive reserves that burden taxpayers, all while ensuring funds are used for genuine needs rather …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not comply with state laws. Levittown Union Free School District – Financial Management (Nassau County) … to balance the budget when these funds were not necessary for operations. The board and district officials’ consistent … that are not valid district expenditures. Copiague Union Free School District – Audit Follow-Up (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… to enforce Ambulatory Patient Groups (APG) policy and payment rules. As a result, Medicaid made $32.1 million in …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … the property tax levy limit. West Ghent Volunteer Fire Company – Treasurer's Activities (Columbia County) The board … without detection. The treasurer withdrew $51,228 from the company's bank account and made $4,100 unauthorized credit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… 76% reported tax payments in excess of the $10,000 federal cap. Of these taxpayers, nearly all with incomes under … child in New York in 2023 was nearly five times the $3,000 cap allowed for the credit. In tax year 2023, nearly 310,000 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesState Comptroller DiNapoli Releases Audits
… Operating Authority, MTA Bus Company, and Staten Island Railway: Employee Qualifications, Hiring, and Promotions … Operating Authority, MTA Bus Company and Staten Island Railway. The MTA also lacks assurance that all employees, … for state reimbursement. Department of Taxation and Finance: Administration and Collection of Real Estate …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… Thomas P. DiNapoli issued a statement on the anniversary of the terrorist attacks: "On September 11, New Yorkers come … and the anger that we still carry, to mourn the victims of the attacks, and to honor the courage and dedication of the first responders and citizen volunteers who rushed to …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacks