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Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board … of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Little Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… Center, claimed nearly $3 million in ineligible expenses for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for special needs children must properly account for their use of public funds,” DiNapoli said. “We have found …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… to adopt "time-bound, quantitative, company-wide" targets for the long-term reduction of GHG emissions, taking into … change, addressing material risks and opportunities for the Fund's investments. At his direction, the Fund … were part of an active shareholder engagement program for the low emissions index, urging substantial GHG emitters …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… and Attorney General Eric T. Schneiderman announced the sentencing of former New York City Councilman Ruben Wills (D-Queens) to … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli and …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … Department to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class … Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) A prior audit report, issued in December …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… and local government audits have been issued. Town of Addison – Supervisor’s Fiscal Responsibilities Audit Follow-Up (Steuben County) The follow-up review was … documents related to the issues identified in an initial audit. Based on those procedures, auditors found the town has …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… budgeting led the Brentwood Union Free School District to accumulate excessive fund balance as well as reserve funds … board-approved amounts and have gone unused, according to an audit released today by New York State Comptroller … in the insurance reserve. The board also overfunded the retirement contribution reserve by $4.3 million. Auditors …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… Comptroller Thomas P. DiNapoli announced today the launch of his new online tool to monitor spending of federal … The dashboard explains each federal and state program, and how much has been received and spent to date. The data will be …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsState Comptroller DiNapoli Releases Municipal & School Audits
… district officials maintained surplus fund balance levels at more than three times the amount allowed by state law. … the tax certiorari reserve fund and maintained it at a reasonable level. However, the treasurer did not … balances did not agree with general ledger cash balances at month-end for 18 of the 40 bank reconciliations auditors …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… former Willsboro town clerk/tax collector, pleaded guilty to stealing nearly $90,000 in funds from the society and the … the trust of her community and used her two positions to enrich herself at taxpayer expense,” DiNapoli said. “My thanks to Franklin County District Attorney Crawford and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… on congestion pricing, which had a delayed start beginning in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also anticipated $14 billion in federal funds for its 2025-2029 capital program. Ongoing …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsState Comptroller DiNapoli Releases Municipal Audits
… who overpaid their taxes. However, only a limited number of taxpayers received their refund since 2021. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-2
… FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants … HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under contract for hydrants … hydrant contract) TOWN LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a …
https://www.osc.ny.gov/legal-opinions/opinion-92-2New York State Employees and Federal Funding – Federal Funding and New York
… with federal dollars ranges widely – from 40 agencies that have no federally-funded FTEs to the Department of Labor, … 9,009 189,700 4.7% Note: Neither SUNY nor CUNY report any of their FTEs as being federally funded, even as the SUNY …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingComptroller DiNapoli Releases Municipal Audits
… submitted monthly reports and remitted all fines and fees to the appropriate parties. However, monthly bank … they were recorded properly but were not always remitted to the appropriate parties in a timely manner. Clerk fees … were not provided with IT security awareness training to ensure they understand the policies and how they could …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and … complete and accurate, and that purchases were made in accordance with the procurement policy. The village’s … process does not comply with the procedures outlined in the policy. Greenville Fire District #1 – Board Oversight …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … callously exploited her mother-in-law’s death in an effort to defraud New York’s retirement system and the Social …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nys