Search
City of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … $12 million. Key Findings The Board did not adopt a policy to address the level of unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mOpinion 98-4
… discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 90-37
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … village real property based upon a determination that the proposed use of property by the higher offeror, although … accept a lower offer if it is determined that the use proposed will ultimately bring the greatest amount of revenue …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 97-7
… does not divest the persons entitled to the funds of their rights to the property nor does it affect the court's … Law. February 6, 1997 Richard W. Breslin, Esq., County Attorney County of Chenango 1 Subdivision 3 of this section … he or she is entitled pursuant to section 8010 of the Civil Practice Law and Rules, before transferring the funds …
https://www.osc.ny.gov/legal-opinions/opinion-97-7DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… Thomas P. DiNapoli today announced that an audit of the Metropolitan Transportation Authority’s New York City … NYC Transit violations has cost tens of millions more over the years. “New York City Transit can and should do more to … its rules,” DiNapoli said. “With trains bursting at the seams and delays on the rise Transit needs every dollar …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedState 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 … Springs Central School District , Wantagh Union Free School District , West Genesee Central School District …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Oversight of Child Protective Services
… and received roughly 300,000 calls annually for the 2 years prior to the COVID-19 pandemic. Calls decreased to just … but are not limited to, those related to children 18 years of age or older and children residing outside of New …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesOpinion 94-30
… 39(2)(e), the county clerk is only required to remit $95 of such fee to the State and whether, consequently, the … he or she is the clerk. Section 39(2)(e) required that $95 of any fees collected by a county clerk outside the City … section 392e the county clerk is only required to remit $95 of such fee to the State and whether consequently the …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information … requirements. Similarly, without proper identification of all computer hardware on a network, unauthorized devices and … vulnerabilities can be applied in a timely manner, if at all. In addition, insufficient records increase the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … appropriations. Additionally, district officials did not have proper documentation for establishing and using two of … acceptable-use policy does not address computer users who do not use the district’s computers for instructional …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1DiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 as it relies increasingly on borrowing to finance its capital needs, leaving a smaller share of … The Metropolitan Transportation Authority is expected to devote onefifth of total revenue to debt service by 2023 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risksState Comptroller DiNapoli Releases School District Audits
… – 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 audit’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Expands State Pension Fund's In-State Investment Program
… announced the creation of the $200 million New York Credit Small Business Investment Company (SBIC) Fund to provide … million. Capital for the program is leveraged by the U.S. Small Business Administration. New York’s state pension fund … equity (In-State Private Equity Investment Program) and small business loans (New York Business Development …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programMonitoring of Homeless Data
… data to best address the needs of those experiencing or at risk of homelessness. The audit covered the period from … populations. In New York, 24 federally funded regional or local planning bodies—Continuums of Care (CoCs)—coordinate … systems but are not required to share this data with OTDA or provide open access to the Local Districts that submit …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… State Comptroller Thomas P. DiNapoli and California State Controller Betty T. Yee today called on the Securities and … State Comptroller Thomas P DiNapoli and California State Controller Betty T Yee today called on the Securities and …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeTown of Oxford – Financial Condition (2024M-135)
… accumulated over time. The Board is responsible for managing and controlling the Town’s financial affairs, … chief fiscal officer and budget officer. He is responsible for providing the Board with financial reports. The Town’s … AFRs in a timely manner, which OSC would have analyzed for possible fiscal stress. Using our recalculated results of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135COVID-19 Pandemic Small Business Recovery Grant Program
… to COVID19 Pandemic Small Business Recovery Grant Program Program eligibility requirements and whether ESD …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programDiNapoli: 90 School Districts in Fiscal Stress
… classified in “significant stress” were: Wyandanch Union Free School District (Suffolk County); Niagara-Wheatfield … Ramapo Central School District (Rockland); Lawrence Union Free School District (Nassau); Watervliet City School District (Albany); Copiague Union Free School District (Suffolk); Lewiston-Porter Central …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressSelected Safety and Security Equipment at Train Stations
… by the EEMD. These camera systems are located inside the station houses (shelter on station platform) and in the eastbound and westbound porticos … There are usually between two and four CCTV cameras in the station house and two in each portico, or about six to eight …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stations