Search
Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Local governments and school districts are required to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming fiscal or school …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerDiNapoli Announces Latest Fiscal Stress Scores
… in stress. The number of local governments considered to be in "significant fiscal stress," however, more than … those with persistent financial problems are struggling to stay out of the red and fix their problems," said … of scores is based on 2017 financial information provided to DiNapoli's office by local governments as of Sept. 5, 2018 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresVillage of Weedsport – Financial Management (2025M-76)
… condition. Fund balance should be effectively managed to ensure financial stability, maintain essential services … and levied more real property taxes than necessary to fund operations. The Board also maintained unrestricted … fiscal year. This unrestricted fund balance was sufficient to fund the upcoming fiscal year’s budget appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Town of Spencer – Disbursements (2025M-35)
… the audit period. It is the responsibility of the Board to conduct a thorough and deliberate audit of claims before … we reviewed 123 of these disbursements totaling $262,100 to determine whether they were properly supported and found … totaling $28,100 lacked adequate detail for the Board to complete a thorough claims audit. For example, although …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Cost-Saving Ideas: Overtime Planning and Management
… personal service 1 and pension costs. For example, 8 to 30 percent of wages paid to highway employees in New York State are for overtime. A written plan to guide the assignment of overtime hours in the most …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Payroll (2016M-147) Auditors found payments to elected officials and some employees were not accurately … the assessor did not have the proper documentation to support the exemption for some properties. The assessor …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … As a result, approximately $13,900 in potential revenue to the village was not billed ($6,295), underbilled ($5,782) … goals for the level of unrestricted fund balance to be maintained, which contributed to the appropriation of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… a comprehensive needs assessment or social impact study to identify the number or location of individuals in need of … $2,142,399) with Bowery Residents’ Committee (BRC) to provide homeless outreach services. Despite the … complete, and Metro-North does not have a process in place to verify reported data. New York State Health Insurance …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any services to the company. Town of Cortlandville – Improving Private … County) Town officials inappropriately spent $22,600 to improve and maintain a Board member’s property with no …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, mismanagement, fraud, … implement compensating controls or provide guidance to the Treasurer 2 related to recording and reporting financial transactions. This …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… The Village provides municipal electric utility services to Village residential and commercial customers funded … of electric utility services billing and collections to ensure financial stability, maintain operational … regular Board oversight acts as a check and balance to ensure accurate billing and revenue collection, compliance …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5DiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… have been charged in connection with an alleged scheme to make personal purchases using the banking information of group home residents with disabilities. Nadajah Jackson, … accountable for their cruel actions.” DA Cacace said: “I am outraged that two individuals entrusted with caring for …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… Fire District – Claims Audit (Suffolk County) The board did not ensure that all nonpayroll disbursements were … claims were paid. Auditors determined that the board did not always perform a thorough and deliberate audit of … of the treasurer’s fiscal duties and could not explain why the bank balances presented on the treasurer’s reports …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2004-2
… of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real property to gravel vendor) -- Leases (by spouse of town board member to gravel vendor) -- Purchase and Sales (purchase of gravel …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2World Trade Center Presumption – Special 20- and 25-Year Plans
… benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify your service or disability retirement benefit …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionState Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and indirect economic, financial, and social …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestGreen Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Webb - Ski Collections (2018M-188)
… payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, … documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188