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Oversight of Residential Domestic Violence Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … To determine the extent of implementation of the four recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followState Comptroller DiNapoli Releases Municipal Audits
… were issued. City of Amsterdam – Budget Review (Montgomery County) City officials did not implement all recommendations … receiving financial benefits. Town of Dix – Justice Court Operations (Schuyler County) The justices did not … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … operations. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0North Creek Fire District – Board Oversight (2025M-86)
… review bank reconciliations and bank account statements. We prepared bank reconciliations for the audit period, … on an issue raised in the District’s response letter. We conducted this audit pursuant to Article V, Section 1 of … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-862015 Annual Cash Basis Report on State Funds
… Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental … Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results by Fund … Sole Custody Funds and Accounts Supplementary Schedules (Excel) Governmental Funds - Schedules of Receipts and Other …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-fundsArea #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate … the tools and procedures used to help protect data and IT systems, assign key responsibilities and explain the … board should provide oversight and leadership by adopting IT policies that take into account people, processes and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyComptroller DiNapoli Releases Municipal Audits
… Library , Clyde Fire Company , Village of Cohocton , Concord Industrial Development Agency , East Brentwood Fire … safeguarded and accounted for in the treasurer’s office. Concord Industrial Development Agency (CIDA) – Agency … T of Allegany Chili PL Clyde Fire Comp Vil of Cohocton Concord Ind Dev Ag E Brentwood FD T of Essex T of Exeter Twn …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent also did not update the sale price of millings in accordance with the current average market price. As a result, 483 tons of unscreened millings …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … actions in Washington casts a long shadow on this budget. Market volatility and declining business and consumer confidence may upend the state’s revenue projections and increase the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… balance of payments with Washington with the state ranking 42nd in federal fiscal year FFY 2023 on a per capita basis …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesTown of Saranac – Payroll (2014M-289)
… not safeguarded because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialOpinion 98-10
… -- Streets and Highways (town repair and maintenance of village streets); (source of revenues to fund town services on village streets) STREETS AND HIGHWAYS -- Highway Department (town repair and maintenance of village streets) -- Repairs (by town of village streets) -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Industrial Development Agency Board Governance (2017-MS-1)
… law requires standard application forms for requests for financial assistance, uniform criteria for the evaluation and selection for each category of projects for which financial assistance is provided, uniform project agreements, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Audits
… eligibility for program benefits. Department of Health – Medicaid Program – Oversight of Managed Long-Term Care Member Eligibility (Follow-Up) (2023-F-29) Many of the … MLTC enrollment, individuals must be assessed as needing community-based long-term care (CBLTC) for more than 120 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… taxing jurisdictions. In fact, 52 of 115 payments were late and late fees totaling $259,303 were not billed or … May 31, 2020, unassigned fund balance was $463,948, which is 78% of the 2020-21 appropriations. The Village has excess … not audit the supervisor’s records, as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Village of Washingtonville – Financial Condition (2013M-346)
… million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village … officials did not always adopt realistic budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and sewer). During the period covered by our analysis, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346DiNapoli Announces 2019 Fiscal Stress Scores
… local governments were designated in fiscal stress for 2019, according to State Comptroller Thomas P. DiNapoli’s … operating on a calendar year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all … said. “Without aid from Washington, the options are bleak for local governments trying to stay in the black, and many …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scores