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City of Ithaca – Records and Reports (2025M-114)
… – November 14, 2024. We extended the audit period back to January 1, 2020, to review independent audits and … 30 1 or ensure independent audits were completed in a timely manner. The lack of complete and timely monthly and … $10 million in a timely manner, with delays ranging from 31 to 282 days after the transaction date. Additionally, …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Scarborough Fire District – Board Oversight (2025M-117)
… 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review … oversight of the District’s financial operations. As a result, the Board could not ensure that it was positioned … the State Comptroller (OSC) and other interested parties from assessing the District’s financial standing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117DiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, auditors … should be reviewed. Auditors noted the mayor submitted the 2025-26 proposed budget to the council on May 6, 2025, or 35 …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsRushville Hose Company, Inc. – Financial Oversight (2026M-16)
… must provide adequate oversight of financial operations to ensure that Company funds are managed with accountability, transparency and integrity. A lack of oversight can lead to mismanagement, fraud, damaged … and jeopardize a fire company’s funding and its mission. From January 1, 2024, through October 31, 2025, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 1, 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials … and receive BOCES aid payments, which they then distribute to their component districts. Component and noncomponent … However, officials did not subsequently reconcile payments from NYSED to their financial application to verify …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Industrial Development Agencies (IDAs) are established to provide financial assistance to businesses to encourage … conduct policy-required site visits in 2023 and 2024. As a result, the Board and AIDA officials did not adequately … required reporting form and supporting documentation from the project owners, the Board cannot help ensure AIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalVillage of Victory – Records and Reports (2025M-94)
… – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review … Report (AFR) filing status. Understanding the Audit Area A village clerk-treasurer, as chief fiscal officer, must … residents and other interested parties were prevented from being informed of the Village’s financial position. …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Haverstraw-Stony Point Central School District – Financial Management (Rockland County) The … the board before the transfer was made. Riverhead Central School District – Financial Operations (Suffolk County) …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… complied with CUNY policy, improvements were needed to protect taxpayer dollars and the integrity of CUNY's fellowship leave program. In a follow-up report, auditors determined CUNY has made … non-competitive contract was based on unsupported claims from Downstate officials. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsOpinion 90-61
… to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of establishing and … must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the manner in which assessments shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School Audits
… of the Arts . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … and procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: 59 School Districts in Fiscal Stress
… scored the financial stability of school districts. The latest round of scoring designated two school districts in …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… which DiNapoli and the New York City Funds filed on March 23, 2018, alleges that current and former Wynn Resorts' … States with estimated assets of $209.1 billion as of Dec. 31, 2017. The Fund holds and invests the assets of the …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceTown 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 payment … received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of … The Board did not conduct a thorough and deliberate audit of all claims paid during the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Weedsport – Financial Management (2025M-76)
… March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, the difference between revenues and … condition. Fund balance should be effectively managed to ensure financial stability, maintain essential services … taxpayers. Effective management helps protect a village from unforeseen financial risks, helps maintain a favorable …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Agencies Bulletin No. 1967
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Relations (GOER) memorandum dated 10/13/2021 provides for a Work-Related Clothing Allowance. Effective Dates The 2021 … 03/31/2022 is eligible for the payment upon the return from leave. Agency Actions Employee Reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … claims included evidence that officials obtained quotes from the vendors providing the goods and/or services. Town of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … general fund incurred operating surpluses each year for a combined total of $378,991. Therefore, appropriated fund … the maximum allowable limit per the town’s policy ranging from $464,000 to $709,000 in the general fund and $168,000 to …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Local Sales Tax Revenue Growing Slowly
… sales tax revenue as they monitor their budgets during the second half of the year.” DiNapoli’s analysis found that … 1.2 percent in the first quarter of 2014. Growth in the second quarter of the year was slightly stronger at 3.5 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowly