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State Comptroller DiNapoli Releases Audits
… State Education Department (SED): The Kelberman Center Inc. – Compliance With the Reimbursable Cost Manual … Kelberman is an SED-approved special education provider located in Utica. Kelberman provides preschool special … for reimbursement. State Education Department (SED): Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canisteo-Greenwood Central School District , Chittenango … Charter School , Westminster Community Charter School and the Whitesville Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have … New York State Comptroller Thomas P DiNapoli announced today the following audits have …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … periodic reconciliations. As a result, 2,936 gallons of fuel, costing $7,603 were not accounted for. Officials … were not adequately safeguarded. Because the department has four subdivisions, each with its own treasurer, there is …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … of the financial operations to ensure that public funds are managed with accountability, transparency and integrity. … controls over cash disbursements and collections, it has an increased risk that Department officials may pay for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal & School Audits
… with taxpayers. The board annually overestimated appropriations from fiscal years 2019-20 through 2021-22 by … School District – Management of Nonstudent Network User Accounts (Nassau County) District officials did not adequately manage and monitor nonstudent network user accounts to help prevent unauthorized use, access and loss. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of Corning , Franklinville Joint Fire … of Palatine , Town of St. Armand , Sullivan County and the Town of Tonawanda . "In today's fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Environment, Energy and Agriculture – 2023 Financial Condition Report
… that must purchase allowances and other terms of the auctions are under development by DEC. State Parks In SFY … on electric and gas utilities, or from the proceeds of auctions conducted under the Regional Greenhouse Gas …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… Briccetti Mulligan. The full op-ed is below: NY’s tax base dips with population For several years leading up to the … York’s population shrinking by more than 101,000 between 2022 and 2023, the largest decline in the nation . This … domestic product (GDP), with $327 billion or 16% of the 2022 total. The average earnings for these jobs are three …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne Board of … Services (BOCES) , Phelps-Clifton Springs Central School District , Wantagh Union Free School District , West …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … District – Financial Management (Cattaraugus County) The board and district officials did not properly manage fund balance and reserve funds. The board and district officials did not implement a prior …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Copiague … was sought for professional services. Officials paid the 12 providers $388,628. In addition, required verbal or … procured. A commissioner, employed by a company the district contracts with, did not disclose his company’s …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library District , … has not formally established capital reserves. Brighton Memorial Library – Board Oversight (Monroe County) The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county. You have raised …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… -- Purchases and Sales (purchases of highway related products from company owned by a member of a town board of … Board of Assessment Review (purchases of highway related products from company owned by a member of a town board of … sole proprietor of a company that sells highway related products would have an interest in contracts between the …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases Municipal Audits
… activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and … of the clerk’s records, as required. Town of Elbridge – Payroll and Leave Accruals (Onondaga County) Town officials did not ensure that all payroll payments were accurate, supported and authorized and …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Vertus Charter … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Fiscal Stress Scores
… all counties and towns, 44 cities, and 11 villages. This round of scoring identified eight local governments designated in … the future.” DiNapoli’s report notes that in this latest round of municipalities operating on a calendar year basis, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Sees Improvement in Condition of Local Bridges
… cost for work needed on local bridges in the state in 2023 was approximately $29 billion, according to the U.S. Department of Transportation, Federal Highway Administration (FHWA) data. “Ensuring safe and … 2017, according to FHWA data. A total of 81 bridges were closed in 2023, down from 95 in 2017, a 14.7% decrease. The …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridges