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Central New York Regional Market Authority – Financial Condition (2024M-18)
… analysis was performed prior to buying a $2.3 million warehouse that is currently vacant and not generating any income. Officials were aware the warehouse needed repairs when they purchased it but did not … the finances to complete the repairs. Without tenants, the warehouse will continue to deplete the Authority’s resources. …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Fishkill – Fiscal Stress (2013M-188)
… operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted from overestimated revenues … increased from $384,000 in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town … resulting in $10.3 million of outstanding interfund loans at the end of 2012. Further, the sewer fund’s fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of LaGrange – Selected Financial Activities (2013M-107)
… September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is governed by the Town Board which comprises the Town … cases to the Justice Court Fund. Ensure that back-up data is kept at an offsite location. Use web filters to limit …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Oxford – Justice Court Operations (2013M-219)
… through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,450. The Village is governed by a Board of Trustees which comprises four … moneys received and deposited to ensure that each ticket is adjudicated and has an associated payment deposited in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Saratoga Springs – Financial Condition (2012M-201)
… 1, 2008, to December 31, 2011. Background The City of Saratoga Springs is located in Saratoga County and has a … City of Saratoga Springs Financial Condition 2012M201 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial … Key Findings The Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s … million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of 2012. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… the practice of least privilege and only grant local administrator rights to users who absolutely need them to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… revenue. The City plans to borrow up to $15 million for tax certiorari settlements in the 2022-23 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given property to reduce its assessment. …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Comptroller DiNapoli Releases State Audits
… (DEC): Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) Auditors found DEC … and the timeliness of billing. However, bill preparation is a very time-consuming process and billing frequency for each site is about once a year at most. In addition, the bills do not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… provisions, File No. 3046 concluded that: ". . . there is grave doubt that the current debt service of $7,000 (for … can be used for current purposes on the basis that it is an unexpended balance of an appropriation." We note that 4 … of paying debt service on the bonds. Further, there is nothing in section 165.00 which restricts the use of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… checking account and a savings account. Audit Summary The Board did not adequately oversee the District’s … and approving claims and performing annual audits. As a result, the Board could not effectively manage the District’s … District’s AFRs since she was first appointed in 2019.As a result, as of January 31, 2025, the District’s AFRs for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… chronically absent during the 2022-23 school year (SY). The rates were highest for high school students at … absenteeism calculation. DiNapoli’s report found during SY 2022-23: Large city public schools (Buffalo, Rochester, … City high schools had a 43.1% chronic absenteeism rate in SY 2022-2023. Chronic absenteeism rates are higher in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolState Comptroller DiNapoli Releases Audits
… Renewal: Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program (2023-S-53) The Housing Trust Fund Corporation (HTFC), a component of Homes and Community Renewal, administers the Rural Rental … Program in partnership with the United States Department of Agriculture (USDA). The program provides rental subsidies …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-310
… Purpose The purpose of this bulletin is to provide agency instructions for processing the … field. The minimum stipend for academic year 2020-2021 is $10,361 for eligible employees on full assistantships … adjustment may be incorrect. Therefore, the agency is responsible for identifying employees who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-310-october-2020-stipend-increase-gnsu-employees-representedState Comptroller DiNapoli Releases Audits
… and not providing all requested information. New York Power Authority – Selected Management and Operations … Order 88 (EO 88), which mandated a 20% improvement in the energy efficiency performance of State government buildings … TPHI. During the audit period, the contractor did not bill TPHI carriers or initiate provider reviews for the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… assaults, bomb threats and sexual offenses, according to a report released today by State Comptroller Thomas P. … demands that school officials take the necessary steps to protect all students and faculty from threats," DiNapoli … controls, including alarming facilities. These figures do not include spending on personnel, such as school resource …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearState Comptroller DiNapoli Releases Audits
… Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2024-F-24) The Mitchell-Lama Housing program was created to provide … families. A prior audit, issued in July 2024, found that Sunnyside Manor’s Board held a checking account separate from …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2011
… Date Annual Addl Earnings: $3,649 Earnings End Date: Leave Blank Goal Balance: Leave Blank Bargaining Unit 21 Earnings Code: LOC Effective Date: … Date Annual Addl Earnings: $1,827 Earnings End Date: Leave Blank Goal Balance: Leave Blank Location Pay Mid-Hudson …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-pay