Search
Comptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … Educational Campus staff with adequate oversight and training, and that school officials did not exercise due … Spending (2012-S-152) Auditors found the authority does not have policies to determine the appropriateness and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were complete and accurate or reconcile fuel records to confirm proper usage. Discrepancies included 1,128 gallons … the council with monthly financial reports, such as budget-to-actual comparisons, cash balances or fund balance … city manager did not provide year-end financial reports to the council. Auditors found that over 4,000 transactions …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Did Cicero Volunteer Fire Department Department officials ensure that financial …
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
… the component and participating school districts’ surplus funds over the last three school years. Afton Central School …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… in the town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-300
… using an hourly rate. A Memorandum dated 09/14/2016 from Nancy L. Zimpher, Chancellor of the State University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedState Agencies Bulletin No. 1916
… addition, a memorandum dated 05/13/2021 from the Governor’s Office of Employee Relations (GOER) authorizes the 2021 … for the 2021 Tool Allowance Payment: Perform automotive repair duties in an eligible title; and Are required by the … Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment Aircraft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… is accounted for by additional spending from federal clean water funding provided by the federal Infrastructure … for 20 percent of all EPF revenues over this period. Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In …
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
… The New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli and President … cost burdens may put the state at a disadvantage. The good news is lawmakers have an opportunity to make New York State … The New York Daily News today published an oped from New York …
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
… audits of the Freeport Union Free School District , Island Trees Union Free School District , … as of June 30, 2015, four of which were overfunded. Island Trees Union Free School District – Overtime (Nassau County) … multiyear planning, which includes ensuring that reserves are appropriately established, maintained and supported. They …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… with taxpayers and has levied more taxes than necessary. Clarence Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and … These funds should have been paid to the City of Glen Cove, $75,039, and to the school district and library, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… of Environmental Conservation (DEC): Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (2018-S-43) Auditors found DEC has made significant progress abating identified waste tire sites. Nearly 44 million tires (99 percent) were abated …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library District … at unauthorized financial institutions. Village of Cape Vincent – Payroll and Claims Auditing (Jefferson County) … Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde …
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
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … interest in contracts between the company and the town to sell products for use by the town highway department. That … to General Municipal Law § 800 (3), a municipal officer or employee has an "interest" in any "contract" with his or …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases Municipal Audits
… risk of theft and waste of department resources. Town of Dayton – Audit Follow-Up (Cattaraugus County) The review … the seven audit recommendations were implemented. Town of Dayton – Audit Follow-Up (Cattaraugus County) The review …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and procedures manual required the chief operating officer to ensure accurate inventory records were maintained … $21,000. Germantown Central School District – Lead Testing and Reporting (Columbia County) District officials … Overtime costs could potentially be underestimated for police by as much as $341,000. Employee retirement costs are …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Fiscal Stress Scores
… a year ago, State Comptroller Thomas P. DiNapoli announced today. These determinations were made based on the State … New York City) twice a year. The scores announced today are for local governments operating on a calendar year … a year ago State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a … there is a great deal more work that needs to be done in New York. Local governments need this funding to continue so … needed repairs and maintenance are completed.” As of 2023, New York had 17,573 highway bridges. Local governments, …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridges