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State Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Cayuga County Soil and Water Conservation District – Financial … the board did not implement strong access and financial application controls nor did they provide IT security … the contract to a higher bidder, they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… “The workforce is the backbone of state government and many of the employees working overtime ensure that … leaving state jobs drastically outpaced hiring in 2020 and 2021, and the sharp decline in the size of the workforce spurred …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highNew York’s Paid Family Leave Program
… of fully paid parental leave for certain State employees to bond with a newborn, adopted or foster child. The State’s … of private workers eligible for the benefit in New York to at least 88 percent in 2021 — compared to 23 percent nationally. Analysis of claims data from the …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programTiconderoga Central School District – IT Asset Management (S9-22-23)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … report collections. The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly … to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… The Board of Directors is composed of five elected members and is responsible for the Company’s overall financial … For 2014, Company revenues totaled about $214,000 and expenses totaled about $163,000. Key Findings The Board did not establish policies and procedures for cash receipts, cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesVillage of Mount Morris – Treasurer’s Office (2013M-65)
… located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. The Village’s adopted budget for the … year totaled more than $3 million for the general, water and sewer funds. Key Findings The Board hired an accounting …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Niagara Falls Water Board – Financial Management (2015M-141)
… finances in accordance with the governing agreements and New York State Public Authorities Law for the period … April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public … which is governed by an appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141State Comptroller DiNapoli Releases Local Government Audits
… Auditors reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the … of fund balance was not effective. As a result, general and highway fund balances increased significantly over the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsDiNapoli: Small Business Owners Are Backbone of New York's Economy
… for three key areas. The effort includes a link to a portal that invites New Yorkers to submit recommendations for …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
New York State Comptroller Thomas P DiNapoli today released an audit of the New York City Department of Homeless Services DHS efforts to make capital improvements to shelters
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixOversight of Juvenile Justice Facilities (Follow-Up)
… 2022-S-13 ). About the Program The Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the safety, permanency, and well-being of our children, families, and communities. Toward this end, OCFS, through its Division …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… whether Linden Plaza was procuring goods, supplies, and services at competitive prices and in accordance with applicable requirements. The audit … Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The New …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… State. In general, the out-of-state insurer will collect and remit FFI tax proceeds to the New York State Department … to the proper recipients. Pursuant to Insurance Law and relevant case law, when a fire district’s fire department … is comprised of both paid firefighting personnel and multiple volunteer fire companies, the fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsNY State Comptroller Announces Appointment of Emerging Managers Director
… Program in February 2023. “Sylvester McClearn has a long and proven track record in the financial industry and as a member of our team,” said DiNapoli. “Mr. McClearn has the experience and the skill set needed to continue attracting innovative …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorState Comptroller DiNapoli Releases School Audits
… of Ballston Spa Central School District , Dover Union Free School District , Mamaroneck Union Free School District , Mattituck-Cutchogue Union Free School District and the Plainview-Old Bethpage Central …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… travel. Town of Hamburg – Woodlawn Beach State Park Receipts (Erie County) The board and officials did not … recorded, deposited and reconciled or provide guidance for park employees issuing complimentary or discounted tags. Daily tally and gate summary sheets for entrance fees were not accurately …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsCrystal Beach Volunteer Fire Department – Foreign Fire Insurance Tax Proceeds (2026M-24)
… of FFI tax proceeds to ensure the funds are used legally and for the benefit of the fire department, as determined by … its members. Proper oversight helps maintain transparency and accountability in the distribution and use of these funds. A lack of adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/crystal-beach-volunteer-fire-department-foreign-fire-insuranceMore About This Retirement Plan – Police and Fire Plan
… of the State of New York, administers this plan. Our main office is in Albany, New York. This publication is a …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-plan