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State Comptroller DiNapoli Releases Municipal Audits
… Fire District – Length of Service Awards Program Service Credit (Saratoga County) The district did not award the … when required. The board approved the treasurer's use of a debit card to purchase office supplies and postage. The use of a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in April
… $2.5 million with Bagiana Construction Inc. to repair a concrete perimeter wall at Sing Sing Correctional … Fund $16.8 million with MLB Construction Services LLC for renovations to Memorial Hall at SUNY Plattsburgh. … credits valued at more than $16.5 million. The Comptroller’s auditors also recovered nearly $379,000 from vendors owing …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have fiscal … other challenges that might affect a local government’s or school district’s finances. This information includes population …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 96-5
… FEES -- Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents … INSURANCE LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification Corporation (MVAIC) … of CPLR, §8022(b), to an appeal involving the Motor Vehicle Accident Indemnification Corporation (MVAIC). You …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Administration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s … increased to $28.7 million for expanded program services. The New York State Office of Mental Health funds about 75 … We audited the New York City Department of Health and Mental Hygienes …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesTown of Wawayanda – Financial Operations (2024M-160)
… manage financial operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back … Town Supervisor (Supervisor) serves as the chief executive officer, fiscal officer and the Board-appointed budget … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Syracuse City School District – Information Technology (2025M-129)
… adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan? … district officials must manage network user accounts and create IT contingency plans to help protect personal, … adequately manage nonstudent network user accounts and develop and adopt an information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… million for expenses including food for staff, recognition awards and vehicle expenses that were not supported or …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesTown of Sodus – Transparency of Fiscal Activities (S9-25-38)
… [read complete report – pdf] Audit Objective Did the Town of Sodus (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… circumstances,” DiNapoli said. “Now that funding is winding down and local officials will have to closely … their data in time to receive a FSMS score, a date that is at least three months past their statutory filing deadline. This is a significant increase of 30% from last year. Salamanca …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… [read complete report – pdf] Audit Objective Did the Town of Fremont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29DiNapoli Releases Budget Review for City of Buffalo
… aid to cover past budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the … However, the city comptroller projects actual 2025-26 general fund spending to total approximately $671 million. … fiscal year. A real property tax increase of $46.1 million is included in the proposed 2026-27 budget to help address …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloOperational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal … (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to … environment has been restored. The first priority for agencies once the system is available for use is to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeFranklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control … installed software to an authorized software inventory list. Develop and adopt a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Boylston – Procurement (2021M-56)
… totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Comptroller DiNapoli Releases School Audits
… Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt … of the potential consequences of unauthorized access. Indian River Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Scarborough Fire District – Board Oversight (2025M-117)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… Program, working in partnership with all asset class teams. In addition, the director will provide internal training to investment teams on sustainable investing to further integrate ESG … Siwo is available for download here https://www.osc.state.ny.us/images/press/andrew-siwo-photo.jpg. About …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsDiNapoli Releases Municipal Audits
… – Financial Operations (Dutchess County) The board and district officials did not properly manage and oversee the district’s financial operations and were not … equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-audits