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Opinion 92-53
… sales tax, the county is under no obligation to pay any portion of the county sales tax to towns or cities. …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Comptroller DiNapoli Releases School Audits
… Alden Central School District – Financial Management (Erie County) The board and district officials did not prepare … District – High School Extra-Classroom Activity Funds (Erie County) The board did not ensure that high school …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal … 35 miles of his official station. According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … Purpose We examined travel expenses a New York State Homes and Community Renewal …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… and also to nine other municipal users. The plant is governed by a Joint Sewage Board comprising six members, … a completion deadline of April 2017. If the new facility is not completed by the deadline, DEC could levy fines of … plus a maximum of $1,000 per day until the construction is completed. The plant is not economically providing …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted a … District officials did not adequately manage nonstudent network user accounts, which are network user accounts not specifically assigned to a student … District District officials adequately managed nonstudent network user accounts and developed and adopted a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management … Law for a housing authority to make a gift, such as paid trips, to an employee or retiree. It is permissible in our … and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … Educational Services is a public organization created to provide shared educational programs and services to 27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultOpinion 88-51
… may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and … been expended and the town board has determined that there is no longer a need for such fund, the fund may be abolished by board resolution. This is in reply to your letter concerning the expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 93-1
… county clerk, treasurer or commissioner of public works is entitled to the salary fixed for the office of the … due to a vacancy in the office of county attorney, is entitled to the salary of county attorney when so acting. … duties of the office of county attorney until a successor is appointed and has qualified". If more than one assistant …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… during fiscal years 2014 and 2015. City-funded spending is projected to increase at an average annual rate of 4.6 … has been concentrated in lower-paying sectors. Wall Street is one of the city’s economic engines and a major source of … However, the union representing the city’s police officers is seeking larger wage increases than those offered by the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Comptroller DiNapoli Releases Municipal Audits
… needed to process SNAP applications correctly and in a timely manner. Department officials also did not have … (28%) nor did they process nine approved SNAP cases (20%) in a timely manner. These cases were approved between one and … or deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… time records were maintained? Audit Period June 1, 2022 – December 20, 2024 Understanding the Program Employee … to which they are entitled, and time records adequately support and document employees’ hours worked. Audit Summary … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases Municipal Audits
… by the county clerk and surrogate’s court were up to date and complete. Utica Harbor Point Development Corporation … funds and was arrested in February 2021 and charged with grand larceny, falsifying business records, forgery, and … maintained by the county clerk were generally up to date and complete and without any material discrepancies. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… The town’s 2016 proposed budget complies with the property tax cap levy limit. Town of East Hampton – Budget Review … The town’s 2016 tentative budget complies with the property tax cap levy limit. Village of East Hampton – …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
New York State agency overtime costs increased 102 in 2024 for a total of $13 billion while the number of overtime hours increased by 78 or 18 million hours higher than the previous year
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023DiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… charged Downstate $83,156 in questionable travel and lodging expenses, exceeding the conditions of the contract, including pricey rooms at the Carlyle Hotel and a … then president charged his Bermuda airfare and some of his lodging at the Fairmont Hamilton Princess hotel to his …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsII.3.D Evaluation – II. New York State Financial Accounting
… against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue … at: http://www.osc.state.ny.us/reports/finance . DOB is required under Section 22 of the State Finance Law to … of any major deviations from the previous financial plans is provided and, if necessary, corrective action(s) to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… New York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Susan Cacace announced … system specialist, were arraigned Wednesday morning before Westchester County Court Judge Anne Bianchi on the charges of … serve is reprehensible,” DiNapoli said. “My thanks to the Westchester County District Attorney’s office for partnering …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesSchalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether … of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15