Search
Government-Wide Financial Data – 2023 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataNYS Common Retirement Fund Reports Second Quarter Results
… DiNapoli said. “The Fund remains strong, diversified and well-positioned to weather the ups and downs that have become standard in the past several months and are expected to continue.” The Fund's estimated value …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… The budgets adopted by the board underestimated revenues and overestimated expenditures. In addition, officials … the board’s decisions regarding appropriate fund balance and reserve fund levels. As a result, more taxes may have … to fund the town’s operations. Yates County – Court and Trust Funds The treasurer delayed turning over $44,940 …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Scottsville - Financial Management (2018M-75)
… - pdf] Audit Objective Determine whether the Board adopted and enforced policies to effectively manage Village … Key Findings The Board did not: Adopt sufficient financial and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts policies. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials did not accurately pay employees’ salaries, wages and benefits or properly accrue leave benefits. Auditors reviewed payments and benefits totaling $1.9 million and found exceptions …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesArea #12 – Information Technology Contingency Planning – Information Technology Governance
… policy that defines the responsibility, frequency, scope, storage location(s) and specific method(s) for backups; … State Comptroller’s publication entitled Local Government Management Guide: Information Technology Contingency Planning …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningResponsibility for IT Internal Controls – Information Technology Governance
… and ethical leadership. Generally, governing boards do not design internal controls or develop the written … to recommend and implement procedures to help inform staff how to achieve objectives set forth in policies. Some local … knowledgeable about or feel comfortable discussing IT. As you will note after reviewing the IT Governance Security …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsDiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… P. DiNapoli. The audit found CCHR lacked clear timelines and oversight to ensure cases were reviewed and investigated timely, leading to substantial delays. “New … who experience housing discrimination need timely action and clear answers,” DiNapoli said. “Our audit found that …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rightsSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… Board did not develop financial procedures for collections and disbursements, periodically monitor the budget or ensure … The audit included eight recommendations to help the Board and Company officials monitor and improve the Company’s financial operations, and to help …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fTown of Bombay – Justice Court Operations (2015M-208)
… The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is … of the clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt records to the bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Lindley – Justice Court (2017M-270)
… receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through … $587,978. Key Findings Monthly bank reconciliations and accountabilities were not prepared, and errors went …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270City of Dunkirk – Budget Review (B24-1-10)
… deficits in the general fund, water fund, sewer fund and capital projects fund existing at the close of its 2024 … is earlier. Key Findings The lack of complete, accurate, and current accounting and financial records significantly limited our review and …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Street Construction-Related Permits (Follow-Up)
… residents.” DOT is responsible for over 6,300 miles of streets and highways, over 12,000 miles of sidewalks, and 789 … activity stipulations for the work performed on the streets to mitigate disruptions to City businesses, … Permit requests to perform work on protected streets are subject to additional review and, according to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… Task Force, auditors found that gaps in oversight and data-sharing have left the state unable to measure … life lost to suicide is a devastating tragedy for families and communities,” DiNapoli said . “The Office of Mental … York State Suicide Prevention Task Force to ensure timely and accurate data is shared with counties. With stronger …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… found schools failed to report numerous cases of violent and disruptive incidents and misclassified dozens of others, often as less serious … by the state Legislature in 2000 to boost school safety and address violence in our public schools,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawVillage of Cato – Audit Follow-Up (2023M-145-F)
… 2024. The audit determined that the Village Board (Board) and officials did not effectively manage the financial … establish adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department … Board to submit a plan. As a result, bills were inaccurate and collections were not always deposited in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fTown of Dover – Financial Activities (2013M-139)
… Background The Town of Dover is located in Dutchess County and has a population of approximately 8,700. The Town is … by the Town Board, which comprises four elected members and an elected Town Supervisor. Total budgeted expenditures … needs to improve its oversight of key financial activities and ensure that applicable laws and best practices are …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Vacancies at the Clinton Towers Mitchell-Lama Housing Development
… developments with approximately 44,000 total units (apartments). Clinton Towers, a Mitchell-Lama rental … vacancies occur, applicants should be offered and awarded apartments in the order their names appear on the lists - subject to HPD’s approval. Key Findings Vacant apartments at Clinton Towers were often not rented in a …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… referred to as Affected State Entities, or ASEs) by April 1, 2020. This reduction is calculated from a 2010-11 State … projects. Our initial report, covering the period April 1, 2014 to May 13, 2019, examined whether OGS had developed …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow