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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… series of audits today reviewing compliance by villages with financial reporting and other requirements. By law, a … (CFO) is required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the … 246 (46%) of the state’s 532 villages filed their AFR with the State Comptroller on time, 210 villages (40%) filed …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesContract Participation of Minority- and Women-Owned Business Enterprises
… is accurately reporting these results to the Department of Economic Development. The audit covers the period April 1, … a State Public Authority created under Sections 3300-3321 of the Public Authorities Law, with eight of its 15 directors appointed by the Governor. The primary …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… are collected, recorded and deposited. The Superintendent is responsible for all of the Department’s cash collections, including … fees collected and recorded without him or another Town official providing oversight or reviewing this work for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage … August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Oversight of Homeless Shelters (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the eight recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the eight recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … the State’s language access policy requiring translation of vital documents into the 12 most common non-English … Limited English Proficiency New Yorkers. The Department of Motor Vehicles (DMV), one of the agencies required to …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Village of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Administration and Monitoring of Financial Assistance to New York City Businesses
… York City Council in 1974 “to promote the economic welfare of its inhabitants and to actively promote, attract, … and industry through governmental action for the purpose of preventing unemployment and economic deterioration.” … to companies in New York City through tax waivers of City and State sales and use tax, local property tax …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDiNapoli: NYRA's Future Uncertain
… could be a long shot.” In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy … to New York state. In return, the state forgave nearly all of NYRA’s debt obligations. In addition, a Franchise … financial operations. A temporary Reorganization Board of Directors was also created in 2012 after more financial …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… Stronger-than-anticipated revenue and savings initiatives will allow New York City to maintain … challenges, including costs to assist asylum seekers and fiscal cliffs for several programs. Given current reserve levels, budget risks, and an uncertain economy, the city should leverage short-term …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… New York State Comptroller Thomas P. DiNapoli and Orange County … IDA and at IDAs and similar institutions throughout New York State.” The investigation revealed that former IDA … New York State Comptroller Thomas P DiNapoli and Orange County …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli Releases Report on Pre-Pandemic Migration Trends
… part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by … and state policy actions. The average annual net out-migration of part-year taxpayers between 2015 and 2019 … filers in 2019, reflect the movement of taxpayers into and out of the state in a single year. Nonresidents comprised 10% …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to non-State agencies … fund or corporation to which the appropriation is made and the Director of the Budget. This repayment agreement must … value which is included in the KK_REV budget definition and used by OSC Bureau of State Accounting Operations (BSAO) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… – AP Adjustment Voucher Overview – Lapsed Appropriations of this Chapter. The second line is the debit (+). This line … chartfield values as the first line with the exception of the account code. The account code must be 59999 - Refund of Appropriation Clearing Account. BSAO – Budgets will reject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationOversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the period from … To determine whether the Department of Environmental Conservation has adequately monitored and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawState Comptroller DiNapoli Releases School District Audits
… procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to … $6,900 and allowed the president to alter the time records of a family member employed by the library which resulted in … public library’s board did not provide adequate oversight of the work performed by an independent contractor who was …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsSubway Wait Assessment
… on the success of its operations. On July 25, 2017, in response to the Board’s demand for performance … Subway Action Plan to improve service. One of the changes in the Plan was the implementation of new customer-focused … intended to be more relevant and easier to understand. In September 2017, Transit introduced the new metrics: …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessment