Search
State Comptroller DiNapoli Releases Municipal & School Audits
… payments and did not ensure an independent review of separation payment calculations was performed. Therefore, … undetected and resulted in erroneous and missed payments. Of the 41 employees reviewed, 14 separation payments totaling … employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation payments were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, … 2020 through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, … for receiving, disbursing and retaining custody of Town money; maintaining complete, accurate and up-to-date …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Divorce – Special 20- and 25-Year Plans
… affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are … means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be …
https://www.osc.ny.gov/retirement/publications/1517/divorceDivorce – State Police Plan
… affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are … means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be …
https://www.osc.ny.gov/retirement/publications/1518/divorceDisposition of Farm Assets
… farm operations to generate cost savings. At the time of closure, the Department was responsible for the disposition …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsAmusement Park and Fair Ride Safety
… park and fair rides. In conjunction with audit 2013-S-73 , the audit covers the period January 1, 2011 through July 31, 2014. Background The Division’s Industry Inspection Unit (Unit) is responsible for … season. Key Finding We conducted site visits at 53 locations across the State covering almost 1,000 rides and …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyDisposal of Electronic Devices
… devices approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of General Services (OGS) are permanently cleaned … including personal, private and sensitive information. The audit covers the period of June 1, 2012 through November …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for certain temporary …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsInspecting Highway Bridges and Repairing Defects
… and federal laws. Our audit covered inspections performed of LIRR bridges during the period January 1, 2008 to December … pertains to the failure or potentially imminent failure of critical primary structural components. Red Flag … or future danger, and must be reported to the Department of Transportation (Department) within one week and must be …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsArrochar Meats, Inc.
… Sandy. Background During emergencies, the National Guard provides relief services under the day-to-day direction … that regularly provides food to the New York Army National Guard (National Guard). We reviewed seven vouchers totaling $94,610 related …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incState Comptroller DiNapoli Releases School Audits
… clear written guidance or provide adequate oversight of fuel management including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel … periodic inventory reconciliations and were not aware of fuel inventory valued at $3,500. Therefore, they could not …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great Recession thanks to a … employers. “Central New York’s post-recession economy is in transition,” DiNapoli said. “Although many of the … Median household income in each of the five counties is below the state median of $58,687. However, the lower …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingForms and Templates
… on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local Governments [docx] Model Code of Ethics for Fire Districts [docx] Model RFP for …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesTown of Ashland – Long-Term Planning (2024M-114)
… report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and … on Town operations or how they will fund these needs. As of July 17, 2024, the Town’s capital reserve funds have zero … and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both the Town’s salt …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Asset Forfeiture Escrow Fund
… 6-v to require all moneys and proceeds from the sale of property realized as a consequence of a forfeiture under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Also, the city has not established a formal process for staying current on system cybersecurity threats. Water … subject to competitive bidding requirements and found that all payments complied with competitive bidding. Village of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bradford Central School District , Corning City School … unrestricted fund balance to exceed the statutory limit of 4 percent for the past three fiscal years. When unused … points. District officials also misclassified a portion of fund balance as non-spendable, thereby improperly reducing …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Although the board and company officials were aware of the prior audit, were familiar with the recommendations … the board and company officials did not implement any of the audit’s recommendations. Montrose Fire District – … paid going forward. In addition, the board approved 42 out of 60 credit card claims totaling $5,117 without adequate …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School District Audits
… due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused … challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-audits