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DiNapoli Announces Latest Fiscal Stress Scores
… the same as a year ago, according to a report released today by State Comptroller Thomas P. DiNapoli. These … System (FSMS) scores, including eight that were released today. “The number of local governments designated in fiscal … excluding New York City twice a year. The scores announced today are for local governments operating on a calendar year …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … computerized financial software and preparing the monthly bank reconciliations for all of the Department’s accounts, … the financial software; or at minimum the activity log, and monthly bank reconciliations as compared to monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Community College Safety Reporting (2015-MS-2)
… information about college safety policies, procedures and crime statistics. Colleges must disclose statistics for … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the United States Department of Education …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2DiNapoli: Despite Progress, Pay Gap for Women Persists
Median earnings for fulltime working women in New York were 86 cents for every dollar earned by men in 2019 an annual wage gap of $8821 according to a new analysis by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsCrown Point Central School District - Claims Auditing (2018M-76)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $30,125 for 25 check disbursements made during the audit period were … and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76DiNapoli Op-Ed in Times Union
… decision points have become increasingly common in the last decade, making federal spending and debt front-page news. In contrast, state and local finances, and particularly debt, … Many states, including New York, have debt limits in place on state bonds. However, the structure and efficacy …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases Audits
… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company (MTA Bus) provides bus service in portions of the Bronx, Queens, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… as not being able to process paychecks, vendor payments, student grades or state aid claims. Silver Creek Central …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-325
SUNY Bulletin No SU325
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Releases Budget Review for City of Buffalo
… fund budget deficit of approximately $103 million in the 2026-27 fiscal year, in part, because the city historically has … there’s no extra cushion left to help balance the proposed 2026-27 budget,” DiNapoli said. “While city officials have …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… adequately oversee the District’s financial operations. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank reconciliations, bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the Village of … $45,000 in revenue including $20,800 in foreign fire insurance premiums, and disbursed approximately $49,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Franklin County – Fiscal Stress (2013M-252)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … on appropriating significant amounts of fund balance and reserves to finance operations. The County’s enterprise infirmary fund was not self-sufficient, and therefore required subsidies from the general fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Village of Upper Brookville – Justice Court (2013M-160)
… review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval. The Justices did not establish adequate …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Franklin Square Water District – Life Insurance Policies (2013M-127)
… currently holds and consult with counsel and the insurance broker to take steps to ensure all insurance policies are in …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… mortgages (26.6 percent), private equity (7.8 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) … portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionOpinion 2002-16
… Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have … of the publicity fund expenditure. 3 So long as the primary purpose of the contract is to further the purposes of … reference to any particular proposed agreement. 2 The primary focus of such a guide must be to further publicity …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… recovery.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan