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DiNapoli Finds Slow Property Tax Growth for Local Governments
… limit. The tax freeze credit, which reimburses qualifying homeowners for property tax increases in communities that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced that a majority of voting shareholders … New York State Comptroller Thomas P DiNapoli today announced that a majority of voting shareholders …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingUtilization of the Arch Street Yard and Shop Facility
… Long Island City, adjacent to the No. 7 line Hunters Point Ave. Station. The Facility was designed to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… 410 charges totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges totaling $104,258 required pre-approval but were not properly approved. 82 charges totaling … Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Watertown City School District – Procurement (2021M-176)
… School District (District) officials sought competition for the purchase of goods and services not subject to … the District’s procurement policy and seek competition for the purchase of goods and services not subject to … competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mSchool District Website Transparency (2021-MS-1)
… Central [pdf] , Otego-Unadilla Central [pdf] , Rockville Centre Union Free [pdf] , Saranac Central [pdf] , and York …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Highland Central School District – Non-Instructional Overtime (2021M-8)
… School District (District) officials properly authorized and monitored overtime for non-instructional employees. Key Findings District officials did not properly authorize and monitor overtime for non-instructional employees or … were overpaid for 189.75 overtime hours totaling $7,551 and seven employees were underpaid for 39.25 overtime hours …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8City of Amsterdam – Budget Review (B25-5-5)
… is not structurally balanced because it includes a subsidy from the general fund to finance its operation. The proposed … to include omitted appropriations. Develop an allocation plan based on detailed analysis that ensures costs allocated …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… in terms of timing and location of impact. Therefore, protective measures need to be designed to function while …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … five-member Board governs the District and is responsible for its overall financial management. The Board-appointed … is the chief fiscal officer and is responsible for receiving, distributing and accounting for District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… $35,000 which she stole from property tax payments and dog license fees deposited with the town over four years, … pocketed more than $27,000 in property taxes and $8,000 of dog licensing and other fees. She covered her crimes by … over $35000 which she stole from property tax payments and dog license fees deposited with the town over four years …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementNorth Creek Fire District – Board Oversight (2025M-86)
… adequate oversight of the District’s financial activities to ensure public funds are used effectively, maintain fiscal … the District’s money and ensuring it is spent prudently to provide necessary fire and emergency services. The … oversight of District financial activities related to budgeting, monthly financial reporting, bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86DiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today warning New York City’s leaders to safeguard the city’s … inclement weather events. The city has less in reserves today to deal with, and prepare for, the unexpected than it …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadAdvisory Council for the Retirement System
… Executive Director Association of Towns Hon. Robert Jackson Chair of Civil Service and Pensions Committee New …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemYork Central School District – Lead Testing and Reporting (S9-25-19)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Capital Asset Management
… Services is adequately overseeing selected State agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets. The … Laws of 1981, the State is responsible for establishing and maintaining custody of a comprehensive capital asset …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… provides various services to its residents, including street maintenance, snow removal, street lighting and general government support. These …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… investment was made through the Fund’s In-State Private Equity Program, which is designed to make profitable … in AccuMED is further proof that the In-State Private Equity Program is a win for the state pension fund and our … been ranked as one of the best managed and best funded plans in the nation. Over the past 20 years, 82 percent of …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundOpinion 98-10
… Memorandum of the Office for Local Government, L 1962, ch 561, McKinney's Session Laws of 1962, p 3568; Comerseki v City of Elmira , 308 NY 248). If consideration is to be paid, the statute does not … and maintain village streets does not transform a village street into a town highway and, since there is no authority …
https://www.osc.ny.gov/legal-opinions/opinion-98-10