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Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella Fire …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate … budget status reports throughout the year, but did not address negative balances in budget line items. Therefore, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107DiNapoli: Federal Programs Bridge Gap in Broadband Access
… at or below 200% of the Federal Poverty Level are eligible for up to a $30 monthly subsidy for a broadband subscription. As of May 15, 2023, more than … facilitate sizable improvements in subscription rates for New York households with incomes below $20,000. In total, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessState Comptroller DiNapoli Releases Municipal Audits
… treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire District – … filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca Falls – … 2019 identified certain conditions and opportunities for town management’s review and consideration. Auditors …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Hempstead -- Budget Review (B7-15-7)
… the reserve. Key Recommendations Amend the proposed budget or adopt a local law overriding the tax levy limit before …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases Municipal Audits
… adequately safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the … IT control weaknesses were communicated confidentially to officials. City of Johnstown – Financial Management …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Baldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The … students, is governed by an elected nine-member Board of Education. The District’s operating budget for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Adoption Subsidy Program (Follow-Up)
… locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The … may be recoverable. Subsidies were paid to provide support for 25 children who were reported as being deceased per … in seeking restitution from the responsible localities for the overpayments identified in our prior report. With …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly … 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… Authority (MTA) will be able to limit future fare and toll increases to 4 percent as planned will depend on the … amount of capital funding made available by New York state and New York City, and whether the economy continues to grow … Nondiscretionary costs, including debt service and fringe benefits, are projected to account for more than half (52 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… falling behind academically and at risk for dropping out of school entirely," said DiNapoli "The State Education … cautioning parents and school districts about the perils of chronic absenteeism. But given how vital it is for our … absenteeism is defined as missing at least 10 percent of enrolled school days in a year for any reason – excused or …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … behind in several payments to creditors and is requesting funds to help him through this "slow period". For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … "contracts" (see General Municipal Law, §§800-805). For this purpose, a "contract" includes any express or … or employee from receiving, or entering into any agreement for, compensation for services to be rendered in relation to …
https://www.osc.ny.gov/legal-opinions/opinion-97-12DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… This reduction was fueled by the receipt of substantial new resources, including $15.2 billion in federal assistance … little planned for subsequent years. However, significant new recurring spending commitments are planned in two key … billion in SFY 2024-25. In contrast to these significant new investments, only $825 million in total deposits to the …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… income in New York State has surpassed pre-pandemic levels by 12.8 percent. Personal income, which is comprised of wages, income earned by business owners or members of a partnership (“proprietors’ … second quarter of 2020. While proprietors’ income declined by 14.4 percent and wages declined by 9.0 percent from the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli Announces New $7 Million Investment in Northern Ireland
… P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) in Northern … retirees and beneficiaries from more than 3,000 state and local government employers. The Fund has a diversified …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandOpinion 90-4
… Uses (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … entire cost of the dredging may be assessed against the property benefited. If the village authorizes such dredging, … issuance of bonds if the village has an interest in the property during the time the obligations are outstanding. …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid … "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE … added). Section 54 of the State Finance Law provides for an annual apportionment and payment of State aid to …
https://www.osc.ny.gov/legal-opinions/opinion-95-25