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Fire Safety (2015-MS-1)
… December 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Government-Wide Financial Data – 2023 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataNYS Common Retirement Fund Reports Second Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the second quarter of the State Fiscal Year (SFY) 2019-20 … to weather the ups and downs that have become standard in the past several months and are expected to continue.” The … 30, 2019, the Fund had 38.1 percent of its assets invested in publicly traded domestic equities and 15.2 percent in …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… Management Agency reimbursements. Although the budget does slightly raise taxes for all funds, town officials did …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion increase to the New … Fund is the third largest public pension fund in the United States with estimated assets of $201.3 billion as of … today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion increase to the New …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionTown of Bombay – Justice Court Operations (2015M-208)
… clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt … policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … manual cash receipt records to ensure that all collections are deposited in a timely manner and intact. Maintain …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Agriculture and Markets – Protection of Managed … 2016 to address the high loss of pollinators in the State. A prior audit, issued in January 2023, found that the … its efforts to ensure honey bees entering the State are healthy and free from disease. Additionally, Ag&Mkts did not …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Subway Ridership Dashboard
… many from The Bronx, Brooklyn and Queens who work in lower wage, public-facing jobs,” DiNapoli said. “The … investments in service and infrastructure as we build back." “Our immigrant essential workers and families have … with significant percentages of immigrants, relatively lower household income and relatively higher unemployment. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardState Comptroller DiNapoli Releases Municipal Audits
… tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately … without having any information regarding the numbers of hours that employees worked, the leave time that they used or … The president had sole control of the foreign fire insurance bank account instead of the treasurer, as required …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Colesville-Windsor Fire District – Board Oversight (2025M-74)
… safety, liquidity and yield. Completing fiscal oversight training that helps ensure that Commissioners are positioned … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74DiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… Demand for services, combined with the temporary loss of employee availability attributed to the pandemic, contributed …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryArea #12 – Information Technology Contingency Planning – Information Technology Governance
… such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of … or school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningResponsibility for IT Internal Controls – Information Technology Governance
… and monitoring IT internal controls. An important way that governing boards fulfill their oversight … board’s questions might be directed to the CEO, IT manager, department head(s) or an IT vendor. Asking the right questions is not only an effective way to exercise oversight, it can be done at little or no …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsTown of Dover – Financial Activities (2013M-139)
… financial activities and ensure that applicable laws and best practices are followed to help ensure that Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Village of Cato – Audit Follow-Up (2023M-145-F)
… the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop long-term …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fState Comptroller DiNapoli Releases Municipal Audits
… did not adopt a fund balance policy and lacked a plan on how the funds will be used, there was no rationale for …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Furthermore, the board did not have written multiyear capital or financial plans or a written fund balance or … board did not properly plan and manage a certain capital project and was not fully transparent on the anticipated … – Payroll – Advanced Life Support (ALS) Employees (Suffolk County) The board overpaid its 13 ALS employees a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsCity of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10DiNapoli: Housing Discrimination Complaints Languish at NYC Commission on Human Rights
… answers,” DiNapoli said. “Our audit found that inadequate case tracking at the New York City Commission on Human Rights … or sexual orientation. CCHR uses Dynamics, an electronic case management system, for case tracking and monitoring. Between July 1, 2019 and July …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-housing-discrimination-complaints-languish-nyc-commission-human-rights