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Government-Wide Financial Data – 2022 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Local sales tax collections showed sluggish growth in 2016 compared … to New York State Comptroller Thomas P. DiNapoli. "Sales tax collections are a crucial, yet unstable source of … in DiNapoli’s report include: Regionally, the strongest sales tax growth in 2016 was in the Mid-Hudson Valley with a …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… balance to be more than the 4 percent statutory limit, at 10.61 percent in 2007-08, 5.11 percent in 2008-09, 12.04 … the 2010-11 year, the fund balance was under the threshold at 3.95 percent. To reduce the unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… sufficient Board oversight and monitoring, the Village’s actual financial activities varied greatly from the Board’s …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. … fiscal year ended May 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared … to State Comptroller Thomas P. DiNapoli. August’s sales tax collections totaled $1.3 billion for counties and … less extreme than the early months of the pandemic when sales tax collections plummeted by double digits. "Since the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustComptroller DiNapoli Releases Municipal Audits
… system dating back to the 1990s, with outstanding held bail and restitution totaling $1,864. In addition, the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Truxton Fire District – Audit Follow-Up (2022M-123-F)
… pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of … The purpose of our review was to assess the Truxton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… County District Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and arrest of Gerald Munson, a former … with Westchester County District Attorney Scarpino Jr and the Village of CrotononHudson Police Department announced the …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… hazardous violations and allowing unsafe conditions to go unrepaired, according to an audit released today by New … hazardous violations and allowing unsafe conditions to go unrepaired according to an audit released today by New …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… day services programs (SADS) in New York operate without regulations or licenses, leaving disabled adults or seniors … at least 500 SADS programs operating in New York without regulations or licenses. As a result, their precise number, … fulfills its responsibility to oversee compliance with regulations by the SADS providers that it funds, either …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… of the New York City’s Department of Education’s (DOE) oversight of Universal Pre-Kindergarten (UPK) programs … in public school settings through programs operated by the DOE, and through contracts with eligible community-based … the operations and finances of 33 NYC UPK providers – 15 DOE school-based, 11 contracted center-based and 7 contracted …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller DiNapoli Releases School Audits
… office completed audits of the Frankfort-Schuyler Central School District , Hammondsport Central School District , Putnam Northern Westchester Board of … Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Report on Nonprofit Industry
… nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of nonprofits increased … 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryState Comptroller DiNapoli Releases Audits
… CVS Caremark did not perform on-site audits of all the top 50 paid pharmacies for calendar years 2019–2023, as required … audit, issued in February 2022, found that NYPA did not place the Charge NY and Charge NY 2.0 charging stations in … implemented and one was not implemented. Hudson River Valley Greenway – Access Controls and Vulnerability …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsOpinion 94-2
… 80-23, 89 and 3 Opns St Comp, 1947, p 551 are superseded to the extent inconsistent. You ask whether a city may adopt … in this chapter, local authorities shall have no power to pass, enforce or maintain any ordinance, rule or … maintenance, policing, and supervision of parking meters, establish parking time limits at such meters, …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … 115 of the 178 (65 percent) water outlets we identified at select areas, that students, staff and the public may have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Opinion 97-22
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a … and duties of the college board of trustees and the county in this regard, and not those of the Board of Trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22