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DiNapoli: Fiscal Stress Remains Low Among Villages
… to fiscal stress." "Our indicators show fiscal stress is relatively low among New York's villages," said DiNapoli. … 17 cities in New York with non-calendar fiscal years. This is the fifth year DiNapoli's office has assessed levels of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… the District’s financial operations. Furthermore, there is an increased risk of theft, waste and abuse of District resources. For example, the former Treasurer: Inaccurately recorded or … AFR for the last five fiscal years and the current year is overdue. In addition, the current Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… the state meet its ambitious clean energy goals. “New York is rightfully trying to lead the way to a clean energy … current state law, ORES must issue a final siting permit for most projects within one year of a completed application, but there is no requirement for ORES to track or account for how long …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Audits
… the effectiveness of their oversight. As a result, there is considerable risk that material information concerning … not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … Continuity of Operations Planning (2017-S-33) The division is responsible for coordinating emergency management planning …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 89-10
… Training Schools (authority of public library to provide for cash advances) - Reimbursement For Expenses (authority of … board. For purpose of section 77-b, "municipality" is defined to include public libraries and a governing board is defined to include the trustees of a public library …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Operational Advisory No. 22
… The Office of the State Comptroller – Office of Operations is pleased to announce SFS is now available for normal procurement and payments (P2P) operations after …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryOpinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… citizens must receive the highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different methods and … select the refuse hauler of their choice. If the service is to be provided only to properties within refuse collection …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a Mayor and an eight-member City Council. The …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Oversight of Critical Foster Care Program Requirements
… visit was finally entered, which was nine days after OSC’s site visit. When records are not contemporaneous with the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… State Comptroller Thomas P. DiNapoli today. The full op-ed is below: Diagnosing Team Cuomo’s nursing home failures: The … from economically and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s … after 9/11 and during the COVID pandemic. Our appreciation for one another is deeper in stressful times. We applauded …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceOpinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … of this article". Therefore, since section 5-524 is contained in Article 5 of the Village Law, it is our opinion that a village may not supersede the …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Comptroller DiNapoli Releases November Cash Report
… “As has been the case throughout the year, the state is in a favorable cash position,” said DiNapoli. “Additional … or 15.1 percent from last year. Some of this variance is likely due to the timing of refunds and the advanced … and were $516.8 million or 23.4 percent higher than for the same period a year earlier. All Funds receipts …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportSelected Management and Operations Practices (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices ( 2020-S-38 ). About the Program … requires the State Comptroller to audit NYPA’s management and operations at least once every 5 years. NYPA officials … increase sales of EVs by 40,000 over the following 5 years and encourage the State to create a statewide network of up …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followXII.8 Overview – XII. Expenditures
… to the vendor in the form of a check, Automated Clearing House payment, or wire transfer. Sections A and B will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewUrban Choice Charter School – Information Technology (2013M-53)
… Purpose of Audit The purpose of our audit was to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background The Urban Choice Charter … adequate internal controls over the School’s IT system to ensure the School’s computerized data and assets are …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Village of Delhi – Audit Follow-Up (2019M-204-F)
… report released in January 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and … approximately 30 employees. General fund appropriations for 2019-20 totaled approximately $3.7 million. Results of …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fCity of Elmira – Audit Follow-Up (2017M-90-F)
… in August 2017. Background The City of Elmira (City) is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… pdf] Audit Objective Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws provide … Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash … book balance. Ensure the review of bank reconciliations is performed by an individual who is independent of recording cash and journal entry …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank