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Comptroller DiNapoli Releases Municipal Audits
… have been issued. Town of Chateaugay – Real Property Tax Exemption Administration (Franklin County) Of the 224 … building exemptions and incorrectly received $15,231 in tax reductions. In addition, agricultural building exemptions … received $80,126 in tax reductions. Finally, the assessor did not have any documentation on file for four …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Latest Fiscal Stress Scores
… There are 25 local governments in fiscal stress, State Comptroller Thomas P. DiNapoli … towns and one village. Ten of those municipalities are in the highest ranking designation of “significant fiscal stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal stress. My Fiscal …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 94-2
Whether a city may adopt an ordinance which would exempt the mayor and members of the city council while on official business from paying parking meter fees when parking their personal vehicles in the citys onstreet parking meter zones
https://www.osc.ny.gov/legal-opinions/opinion-94-2NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… The New York State and Local Retirement System (NYSLRS) today announced employer contribution rates for the State Fiscal Year 2021-22 will increase from … death benefits to their survivors. “Employer contribution rates have gone down or remained relatively flat for several …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22State Comptroller DiNapoli Releases School Audits
… not subject to bidding requirements, the purchasing agent and claims auditor did not always ensure that purchases …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched … or underserved. ESD made progress in addressing the problems identified in the initial audit report. Of the … – Oversight of the Early Intervention Program (Follow-Up) (2024-F-3) The mission of the Early Intervention Program …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… to students were actually provided. Department of Motor Vehicles – Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… into the financial system by the business office, which is inefficient and increases the likelihood of errors. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit as of June 30, 2022, by 7 percentage points, or $1.2 million. They also could not demonstrate that … years by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points) and four of the district’s 10 reserves were not …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? … Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to review Annual …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… action has resulted in the termination or pause of a range of federal support including grants, contracts and … from the prior year and almost 4,000 from Fall 2020. A range of executive actions have affected international …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyComptroller DiNapoli Releases State Audits
… edits to prevent improper payments on claims for these services. However, further actions are still needed. Workers' Compensation Board (WCB): Internal Control System Components (2015-S-46) The WCB has recently made significant improvements to its internal control system and, as a result, the current system …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… amount on Variable Rate Demand Bonds 60403 Principal – Auction Rate Security Bonds Debt service payment – principal amount on Auction Rate Security Bonds 60411 Interest – Fixed Rate Debt … – interest on Variable Rate Demand Bonds 60413 Interest – Auction Rate Securities Debt service payment – interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Comptroller DiNapoli Releases Municipal Audits
… Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company #1 . “In today’s fiscal climate, budget … accounted for by the chief financial officer. West Glens Falls Fire Company #1 – Internal Controls Over Financial … Rensselaer County Water and Sewer Authority and West Glens Falls Fire Company 1 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
State Comptroller Thomas P DiNapoli Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B Quattrone today announced the arrest of Jennifer Jaeger former Bemus Point village clerk for the alleged theft of more than $60000 in village funds
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Taxes – 2022 Financial Condition Report
… to large corporate profit growth. The Pass-Through Entity Tax (PTET) Went into Effect, Inflating Collections The … and local taxes (SALT) by imposing the tax on the business entity (S-corporations, LLCs, and partnerships), rather than …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesUnity House of Troy – Compliance With the Reimbursable Cost Manual
… calendar year ended December 31, 2012. Background Unity is an SED-approved, not-for-profit special education provider … between the ages of three and five years. Unity is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… The Brighter Choice Charter School for Girls is located in the City of Albany. The School is governed by the Board of … 2 percent for the final year of the contract. The increase in the fee percentage over the next two years will place an … to budget some account codes and using unrealistic amounts in others. In addition, the School does not modify its budget …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland County) The board-adopted procurement …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits