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Montrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… access and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … suffering a serious interruption of services, periodically test backups, or provide IT security awareness training. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114State Comptroller DiNapoli Releases Municipal & School Audits
… not maintain control of his electronic signature, there is an increased chance of unauthorized checks being signed. … signature to sign 3,621 non-payroll checks totaling $26.7 million. The treasurer did not maintain custody or … the district’s regulations for AUP state that personal use is prohibited. As a result, the likelihood that a user’s …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… the department’s overtime budget from 2018-19 through 2021-22 by $1,107,396. Greene Central School District – Unused Leave Payments and Leave Accruals (Chenango County) Officials … 61% of the unused vacation leave, sick leave and retirement incentive payments made during the audit period. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The board did not perform an annual audit of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Frontier … than reported. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the … not developed fuel inventory records and because no one is consistently recording the amount of fuel dispensed in the …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… with disabilities lost partial or full special education services because of school shutdowns and the shift to remote … system, but the students who need special education services were especially impacted,” DiNapoli said. “An … had a disability. During the COVID-19 crisis, programs and services for students with disabilities were disrupted by …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… P. DiNapoli. “For every dollar New York generates in tax receipts it receives 90 cents back in federal spending, … New York was one of just seven states that paid more tax dollars than it received back in spending, with a per … York generated 8 percent of the $3.2 trillion in federal tax receipts in FFY 2018, nearly $254 billion, while …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… including the Climate Leadership and Community Protection Act, the Climate Smart Communities Program and the Community Risk and Resiliency Act, overseeing $3.9 billion in water quality appropriations, … annual capital spending rose by $342.9 million to pay for land acquisition, water infrastructure and other long-term …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the … the Essential Plan (EP). The EP provides health insurance to individuals ages 19 to 64 with incomes up to 250 percent of the poverty level … New York is one of three states to have a basic health plan as authorized by the Affordable …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMidway Fire District – Claims Auditing (2025M-143)
… Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best … were not always adequately supported; included sales tax, unnecessary charges including potentially inappropriate … gift card purchases totaling $2,000 were made. Sales tax totaling $762 was paid, even though the District was …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… Inc., which were stored in a safe in her office. Mendez is charged with taking at least $50,000 from the safe over an … and to make straw donations to New York politicians. She is also charged with keeping the records of the stolen parent … The charges are merely accusations and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The board has not developed a multiyear financial plan to address long-term priorities or a policy to determine the amount of fund balance to maintain. Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… as the fire department treasurer, has pleaded guilty to Grand Larceny in the Second Degree as a crime of Public Corruption, a class B felony. The charge is related to the theft of more than $300,000 from the Croton-on-Hudson … of his plea, he also paid $124,383 in restitution, added to the $25,000 he paid upon arraignment. Munson is scheduled …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Wall Street Bonuses Rose Sharply in 2009
… the industry lost a record $42.6 billion. “Wall Street is vital to New York’s economy, and the dollars generated by … Tying compensation to long-term sustainable profits is a step in the right direction. We also need the right … locations) are not included. DiNapoli’s estimate is based on tax collections and reflects cash bonus payments …
https://www.osc.ny.gov/press/releases/2010/02/dinapoli-wall-street-bonuses-rose-sharply-2009Opinion 2012-1
… an interest in contracts between the company and the town to sell products for use by the town highway department. That … prohibited. The board member, however, would be required to disclose the interest in accordance with General Municipal … and duties of a board of assessment review, however, do not involve the negotiation, preparation, authorization or …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 92-31
… to that described in former section 89(71) (1979 Opns St Comp No. 79-383, unreported; 1978 Opns St Comp No. 78-559, unreported; see also Municipal Home Rule … No. 80-671, supra ; 1977 Atty Gen 42). October 14, 1992 William J. Schimpf, Deputy Mayor Village of Maybrook …
https://www.osc.ny.gov/legal-opinions/opinion-92-31DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… aid to school districts, which includes lottery revenues, is smaller now than in the year the New York State Lottery … in hopes of hitting a big winner. The payoff for the state is significant – billions are coming into state coffers. In … produce new revenue for the state, partly because gaming is taxed at a higher rate than other consumer expenditures. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great … according to a profile of the region released today by New York State Comptroller Thomas P. DiNapoli. The report, … average and the loss of some large employers. “Central New York’s post-recession economy is in transition,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improving