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State Comptroller DiNapoli Releases Municipal Audits

… for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and ordered to pay full …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-audits

Opinion 94-3

… or upon the board's own motion, to improve a street, highway, private road or right-of-way, and assess the expense … (see also Town Law, §202[2]). The improvement may include construction of sidewalks, curbs, gutters and culverts, or the construction or paving of the street, highway, private road or right-of-way. In the case of an …

https://www.osc.ny.gov/legal-opinions/opinion-94-3

Opinion 2004-6

… or statutory amendments that bear on the issues discussed in the opinion. HISTORIC PRESERVATION -- Contracts (by … ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without consideration. A village may, however, enter into a …

https://www.osc.ny.gov/legal-opinions/opinion-2004-6

Rochester Prep Charter School 3 – IT Asset Management (2025M-36)

… information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … of Operations supervise the special project managers, for the respective middle or elementary school, who can order IT assets and are responsible for receiving the IT assets at the School. The Regional …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36

West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)

… fire insurance (FFI) tax proceeds annual report with the New York State Office of the State Comptroller (OSC) until after … purposes, such as purchasing approximately $4,000 in gift cards for some active members. Because the Board and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-company

DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination

… “The number of tourists is nearly back to pre-pandemic numbers in New York City,” DiNapoli said. “Visitor spending … focus on keeping New York a desirable and safe destination for individuals and families from around the world.” In 2023, … the height of the pandemic amid travel restrictions, their numbers fell 82.2% to just 2.4 million. Their numbers grew to …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destination

State Comptroller DiNapoli Releases Municipal & School Audits

… P. DiNapoli today announced the following local government and school audits were issued. City of Salamanca – … collections were not always accurately recorded and because adequate collection records were not always … consisted of 1,835 entries made during the audit period and determined: 1,759 entries lacked a duplicate …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1

Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits

… faces up to two to six years in state prison when she is sentenced. The investigation was conducted by the New York …

https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nys

DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District

… whether it be when putting together the annual budget or hiring new employees, undermines the principles of … these audit findings seriously and make necessary changes” Hiring practices Auditors found the school board and district … board did not comply with this policy when appointing the assistant superintendent for secondary education or …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-district

DiNapoli: Central New York Economy Slowly Improving

… rate of bank foreclosures is less than the statewide rate: only 0.8 percent of the housing units were in foreclosure in …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improving

State Comptroller DiNapoli Releases School and Local Government Audits

… Stream 24 Union Free School District – New Employees’ Paperwork (Nassau County) Auditors examined files for all 37 … with the completion, processing and filing of new employee paperwork for the 37 new employees. Track state and local …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits

DiNapoli: NYC Financial Plan Improved From June

… New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4 billion (adjusted from … FY 2023. Some items not reflected in the city’s projected budget gaps are also notable. For example, the city assumes … These costs will build over time, contributing to larger budget gaps in FY 2025 ($4.6 billion) and FY 2026 ($5.9 …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-june

Corrupt Orange County IDA Officials Ordered to Repay Over $1 Million

… us on this report. I hope this report will be used not only as a record of the lax oversight that existed at the …

https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-million

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … or alterations which may impact employee safety. The New York State Department of Transportation rated a … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0

XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)

… Owner Agency’s Business Unit (e.g., OGS01). The Project ID will no longer represent the grant award number, though it … NYS01 business unit to agency business unit and with a new Project ID If the existing Project Id length is less than … a PCIP converted project. Agencies should NOT create new Project Ids with a ‘Z’ suffix. Customer Contracts will be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grants

DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter

… The second change, the marketplace provision, now requires online marketplace providers, such as eBay and Etsy, to … behavior by reducing in-person purchases and increasing online shopping. Regionally, the percentage of taxable sales … had relatively high percentages of revenue from online vendors, as did Putnam County. Such counties likely …

https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarter

Comptroller DiNapoli Releases School District Audits

… were paid $696,291 during the audit period. Buffalo Academy of Science Charter School – Procurement (Erie County) … limit by approximately $680,500, or 6 percent. Pulaski Academy and Central School District – Separation Payments … have well-defined duties and did not report claims audit results directly to the board. Find out how your government …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1