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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Salamanca – Collections … being lost, misused or misappropriated. Piseco Common School District – Authorized Investments (Hamilton County) … could occur and remain undetected. Beacon Central School District – Information Technology (IT) (Dutchess …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases Annual IDA Report
… look at the financial and project data as reported by IDAs for their communities,” DiNapoli said. “IDAs can play an … net tax exemptions per capita ($22), while the Capital District had the highest ($93) in 2020. In 2020, IDAs had … category was professional services contracts, such as for accounting, legal or marketing services ($22.2 million, or …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term borrowing to fund operations, according to a report released today by … and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with adopted resolutions regarding lega
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time … some years ago, a trunk line was constructed to serve the town's consolidated sewer district. This line passes … district. You also indicate that after the construction of the town's trunk line, a development located within the …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 89-53
… firemen, holding that paid firemen are entitled to a pro rata share of the proceeds of the foreign fire insurance … the paid and volunteer firemen to be made "strictly on a pro rata basis from their active membership rosters" (115 … single [fire] department are to share in the funds on a pro rata basis..." (115 AD2d at 113, 114, 494 NYS2d at 920). …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 89-48
… for Discharge of Mechanic's Lien". You ask (i) where and how the bonds are to be indexed on your records, … who physically holds the bonds and (iii) whether the bonds can be returned. Pursuant to section 37 of the Lien Law, a … Concerning i where and how the bonds are to be indexed on your records ii …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Town of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) officials adequately manage network and … on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a phishing attempt. …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… component districts educate approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. … policy, and as a result, goods and services were procured in a prudent and economical manner. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Victory – Audit Follow Up (2010M-35-F)
… 2010. Background The Village of Victory is located in Saratoga County with a population of approximately 500. The … year ended May 31, 2009, were approximately $397,000. Results of Review Based on our limited procedures, it appears …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… officials implemented specific procedures over the cash receipt process that included providing adequate supervision …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Town of Hillsdale – Justice Court Operations (2014M-312)
… 1, 2013 through June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately … Town of Hillsdale Justice Court Operations 2014M312 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… [read complete report – pdf] | [read complete 2023 report – pdf] Purpose of Review … within North Amityville Fire Protection Districts 5 and 6 in the Town of Babylon in Suffolk County. The Company … four recommendations were fully implemented, and six recommendations were not implemented. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fBuffalo United Charter School - Financial Management (2018M-197)
… Board assigned nearly all revenue the School received to National Heritage Academies, Inc. (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have control over … used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain more control …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197State Agencies Bulletin No. 303
… code 322. Affected Employees Employees in bargaining unit 01 represented by the New York State Correctional Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/303-nyscopba-cancer-insurance-aflac-deduction-code-322State Agencies Bulletin No. 273
… concerning this voluntary program should be directed to Gary Carlsen at NYSCOPBA at 1-888-484-7279, extension 233. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/273-nyscopba-legal-plan-deduction-code-372State Comptroller DiNapoli Releases Audits
… In 2013, the New York City Department of Transportation (DOT) launched the New York City Bike Share program. DOT contracts with a vendor, and the program generates … which is fixed at $1 million per year. Auditors found DOT was not enforcing all the terms of the agreement or …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsPublic Welfare – 2021 Financial Condition Report
… recession. SNAP, formerly known as the Food Stamp Program, is funded by the federal government. Compared …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareOpinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning a town highway the center line of which forms the boundary between two towns in different counties …
https://www.osc.ny.gov/legal-opinions/opinion-89-21