Search
DiNapoli Announces Latest Fiscal Stress Scores
… This year's list, which includes ten counties, six cities and nine towns, marks the third-straight decline in the … financial problems are struggling to stay out of the red and fix their problems," said DiNapoli. "While the results … that should focus on near-term financial risks and implement more prudent long-term planning." The latest …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Issues Report on Public-Private Partnerships
… New York State Comptroller Thomas P. DiNapoli called for strong oversight provisions if New York broadens the … to be rebuilt and repaired but the state’s ability to pay for this important work is limited,” DiNapoli said. “If New … and other charges. While financing costs tend to be higher for the private sector, the agreements can be attractive …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… tax collections, revenues from tax increases, and other new resources, resulting in the largest budget in … American Rescue Plan provided fiscal relief to the state and local governments, school districts and transit systems at a critical time,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetSouthside Academy Charter School – Board Oversight (2013M-318)
… NHA to be responsible for the administration, operation and performance of the School in accordance with the School’s Charter and subject to the oversight and authority of the Board. The agreement transfers all …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Village of Catskill – Financial Condition (2014M-134)
… is located in the Town of Catskill in Greene County and has a population of 4,100. The five-member Board of … legislative body responsible for the general management and control of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… to review the City’s internal controls over procurement and cash receipts for the period January 1, 2011, through … The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is … the City Charter, general laws of the State of New York, and local laws and ordinances. The City has an elected Mayor …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… an estimated -3.85%. “The recent volatility in the markets and concerns over the state of the economy have hit investors hard,” DiNapoli said. “Inflation and supply chain issues are continuing to impact the financial world and we expect a challenging investment environment for the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterMontezuma Fire District No. 1 - Board Oversight (2018M-54)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board has not: … or written procedures concerning financial recording and reporting and has not adequately monitored the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Dayton - Fund Balance Management (2019M-221)
… manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … during our audit period. The Board did not develop and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221DiNapoli: NYC Retail Sector Battered by Pandemic
… The retail sector, one of New York City’s biggest employers, is having an uneven recovery from the … including clothing, general merchandise, and furniture stores. By April, retail sector employment had … given widespread difficulty balancing budgets at this time. New York City’s Open Storefronts program, which allows …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicGates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of … Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fOversight of Residential Domestic Violence Programs (Follow-Up)
… Offices – Albany, Buffalo, New York City, Rochester, Spring Valley, and Syracuse – that provide local oversight and are …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followState Comptroller DiNapoli Releases Municipal Audits
… bill, collect or disburse taxes, fees and penalties. The board did not correct deficiencies noted in the 2006 Receiver … and Sewer Funds’ Financial Condition (Orange County) The board did not effectively manage the town’s financial … had a negative unassigned fund balance since 2016. As of Dec. 31, 2020, the unassigned fund balance was negative …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0North Creek Fire District – Board Oversight (2025M-86)
… Audit The elected five-member Board governs the District and must provide adequate oversight of the District’s … funds are used effectively, maintain fiscal stability and prevent waste, fraud and mismanagement. Board members must comply with Town Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86State Comptroller DiNapoli Releases Municipal Audits
… City officials did not implement all recommendations in the previous budget review letter when preparing the 2022-23 proposed budget. As a result, certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable. …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… purchase card charges reviewed were adequately supported and for valid purposes, only one was properly approved. The … Services – Reserve Funds (2022M-39) While the board and BOCES officials properly established reserve funds, they … or maintain reserve funds at reasonable levels. The board and officials used unnecessarily restricted funds that could …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… Library , Clyde Fire Company , Village of Cohocton , Concord Industrial Development Agency , East Brentwood Fire … safeguarded and accounted for in the treasurer’s office. Concord Industrial Development Agency (CIDA) – Agency … T of Allegany Chili PL Clyde Fire Comp Vil of Cohocton Concord Ind Dev Ag E Brentwood FD T of Essex T of Exeter Twn …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Area #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or (3) account number, credit or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyState Comptroller DiNapoli Releases Municipal & School Audits
… and were for valid town purposes. Uniondale Union Free School District – Audit Follow-Up (Nassau County) The … purpose of the review was to assess the Uniondale Union Free School District’s progress in implementing our recommendations in a prior audit Uniondale Union Free School District – Information Technology (2023M-61) , …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits2015 Annual Cash Basis Report on State Funds
… Loans Receivable Transactions General Obligation Debt Future General Obligation Debt Service Requirements Payable … Lease/Purchase and Other Financing Agreement Disbursements Future Lease/Purchase and Contractual Obligation Requirements …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds