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Fallsburg Central School District – Financial Condition (2014M-33)
… withheld significant funds from productive use and levied taxes that were higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Kirkwood – Justice Court Operations (2016M-414)
… controls over the Justice Court's financial activity for the period January 1, 2015 through September 30, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $1.7 million. During the audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
East Quogue Union Free School District Selected Payroll Practices and Information Technology 2014M44
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Ellenville – Information Technology (2014M-278)
… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did … in questionable purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Accounts Payable Advisory No. 15
… designee approving those individuals. For more information on Voucher Authorizers, see the Guide to Financial Operations … Section 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher Authorizer in OSC’s …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes billed) to the … two percent or the rate of inflation. (Individual property tax bills are based on various factors, and they may increase …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 94-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions of CPLR, §8022 are applicable to appeals from orders of the … fee imposed by section 8022b would be justified in view of the fact that juvenile delinquency matters are …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… The Jackson Heights area is one of New York City’s most diverse … the booming local economy, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Jackson Heights’ diverse and dynamic immigrant community is the … The Jackson Heights area is one of New York Citys most diverse …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesMuseum or Military Abandoned Property
… Carrie & Salvatore Mormon N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/02/12 2 One (1) World … # (92) - 422 Biagio Gumina N/A NYS Military Museum 61 Lake Avenue Saratoga Springs, NY 12866 03/12/12 3 Bronze Star … 02/19/25 4 Painting by Henry Hintermeister, The Chief’s Prophecy 1960 Henry Hintermeister 9 Warren Avenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal & School Audits
… collective bargaining agreements, which may have resulted in the overpayments. Auditors also found that officials did … did not properly prepare bank reconciliations or budget status reports, which lacked pertinent information. As of … its authority by allowing the district treasurer to pay all recurring expenditures without the board’s prior …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Privacy and Security of Student Data
… an individual, including but not limited to, the name or address of a student, parent, or a family member; a personal …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… Statewide morbidity data would provide us with a window into the conditions that could teeter into tragedy. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… underinvestment in public health over the past decade may have limited DOH’s ability to prepare and respond in the most … control for facilities prior to the pandemic, it could have helped facilities be better prepared. Auditors also … done to address problems that still exist to this day. We have to learn from past mistakes, or we risk repeating them.” …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesState Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… coalition of 19 investors, today released letters written to four major corporate sponsors of the upcoming Winter Olympic Games in Sochi, Russia that failed to respond to an earlier request they use their influence to ensure the … State Comptroller DiNapoli released letters written to four corporate sponsors of the upcoming Winter Olympic …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… to expand parents’, spouses’, guardians’, and other qualified persons’ access to records relating to incidents … sexual or psychological) or neglect, as well as incidents that may result in or have the potential to result in harm to … more than 650 providers that operate private facilities. For the period April 1, 2015 through Jan. 9, 2019, a sample …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesDiNapoli: Report Finds Mixed Job Picture in Upstate NY
… with the most pronounced declines occurring in the Mohawk Valley (down 2.8 percent) and the Southern Tier (a loss of 2.5 percent). The North Country, Upper Hudson Valley and Central New York also experienced overall … Central New York and Western New York; and The Upper Hudson Valley led upstate regions with job growth of 1.2 …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-report-finds-mixed-job-picture-upstate-nyOpinion 92-24
… the order of selection set forth in Town Law, §64(11). You ask whether a town may designate as its official … matter and does not have a paid subscription. If not, you also ask whether the town, as a matter of law, must …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Opinion 99-3
… of deceased firefighter) INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and … as otherwise provided in any special law. Therefore, when an exempt firefighters' benevolent association has been …
https://www.osc.ny.gov/legal-opinions/opinion-99-3