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State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Freeport Union …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli 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 … for the economy, the tax base and the state’s finances. Today, policymakers are at a crossroads with the challenge of … The New York Daily News today published an oped from New York State Comptroller …
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 District Audits
… their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it was nearly $7.8 million (28% …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Copiague Fire District – Procurement (Suffolk County) District officials did not always use a competitive … Development Agency – Project Approval and Monitoring (Nassau County) The board and officials did not properly … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… Programs (Follow-Up) (2019-F-11) An initial report, issued in December 2017, identified systemic issues with the quality … who had concurrent comprehensive third-party health insurance. Metropolitan Transportation Authority (MTA): New … of Event Recorder Units (2018-S-19) Auditors found train car inspections were not always done on time. They determined …
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 , Galen-Clyde Joint Fire … 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
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL … of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was … lien (former Village Law, §126-d). The opinion concluded that enforcement by either procedure would be subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… 801, 803: A member of a town board of assessment review who is the sole proprietor of a company that sells highway related products would have an interest in … ask whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli Releases Fiscal Stress Scores
… Inflation remains a major concern and sales tax growth is slowing in many areas. With the end of extraordinary … highest-ranking designation of “significant stress.” That is down from three in 2020. The city of North Tonawanda and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… membership did not elect a five-member board or financial secretary and the president did not appoint members to the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of Yonkers – Budget Review (Westchester County) The city’s 2025-26 adopted budget totals $1.55 billion, which includes … Public Schools and $739.8 million for the city. The 2025-26 budget is $35.8 million more than the city’s budget …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York Sees Improvement in Condition of Local Bridges
… across the country,” DiNapoli said. “Despite increased funding from the federal and state governments, there is a … needs to be done in New York. Local governments need this funding to continue so sorely needed repairs and maintenance … county that did not have any in poor condition in 2023. Funding for Improvements A majority of the FHWA’s estimated …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesSUNY Bulletin No. SU-325
… Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … York and the Communications Workers of America/Graduate Student Employees Union, provides for recruitment and … payment at the discretion of the Dean of the Graduate Student Department. Agency Actions Prior to processing, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesVillage of Whitehall – Records and Reports (2026M-9)
… to, the following: We reviewed seven asset and eight liability accounts among the Village’s three operating funds … of the seven asset accounts (71 percent) and all eight liability accounts were inaccurately recorded. For example, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9X.4.B Address – X. Guide to Vendor/Customer Management
… the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self-Service Portal, the vendor will be able to add or update their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4b-addressCortlandville Fire District – Credit Cards (2020M-57)
… card policy and ensure that supporting documentation is provided with credit card claim vouchers prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Northern Adirondack Central School District – Leave Accruals (2020M-50)
… contracts. Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Richford - Town Clerk/Tax Collector (2019M-236)
… and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees … the Supervisor or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited … accumulated to more than $250. Key Recommendations Remit real property tax collections and clerk fees to the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Town of Westerlo - Information Technology (2020M-33)
… Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access … to address the Town’s specific needs and expectations for IT services. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees … segregated. Key Recommendations Review the payroll access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239