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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… description for the CFO does not indicate the normal work hours for that position. It is unclear whether services … involving the purchase of land and installation of a water line. The Board failed to use appropriate evaluation criteria … for an IDA to construct a building to be used for County office space. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalAudits of Local Governments: The Audit Process
… each audit segment’s preliminary findings and conclusions. Exit Conference: Audit team members will schedule an exit conference with appropriate local government management …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s process for acquiring building space … did not demonstrate that it used an appropriate process to ensure it obtained a suitable building site at a … site or alternative sites. Consequently, the School agreed to an arrangement requiring it to pay more than $5.1 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… “Jonnell Rose allegedly exploited his position of trust to divert money meant to protect his community for his own financial benefit,” … for their partnership in this investigation.” “I want to commend our State Police members along with our partners …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… The non-reimbursable costs included: $2,210 in ineligible bonuses and associated fringe benefits; $1,681 for …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Opinion 88-73
… LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may not establish a capital reserve fund for … fund for improvement district purposes. You note that suburban towns are authorized by Town Law, §55-a to establish … There is no general authorization for towns other than suburban towns to establish capital reserve funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73City of Olean – Budget Review (B1-16-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Dutchess County – County Bridge Maintenance (S9-13-5)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information … 1, 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of … Town of Ontario Board Oversight and Information Technology 2013M105 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… competitive bidding requirements and oversight by my office of nearly $13 billion in spending.” Background on … Payroll get paid on April 6. State law also requires my office to withhold salary payments to legislators after …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsAmortization Schedules and Payoffs – Contribution Stabilization Program
… payment schedules : Sign in to your Retirement Online account. From your Account Homepage, click the “Access Billing Dashboard” button. Choose …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsCity of Troy – Budget Review (B19-5-8)
… The City’s capital plan for the purchase of equipment and vehicles for the general and refuse funds remains unfunded … financing sources for the purchase of equipment and vehicles instead of relying on the issuance of debt to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from better-than-projected revenues and … year than anticipated when the budget was adopted. Since June 2024, city revenue estimates, including both city tax … Review of the Financial Plan of the City of New York (June 2025) …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli Releases Subway Ridership Dashboard
… online tool using subway ridership data that details where straphangers are, and are not, returning to the subway … putting money into the fare box right now are the ones who can least afford to lose service or pay more for it. This … are: Dashboard Interactive Subway Ridership Dashboard Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardOpinion 92-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND … fee on concerts which take place during the running of a county fair on the fairgrounds …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, §209-b(4); …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and then divide those hours by the SWD. … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedState Comptroller DiNapoli Releases Municipal & School Audits
… identified, reported or implemented needed remediation to reduce lead exposure in all potable water outlets as … plan in place, and just one reported testing results to all required parties within the required timeframes. Of … exempted by officials, and 418 could not be matched to a district test result because records were not available …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5