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Comptroller DiNapoli Releases School Audits
… District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of … contractor still owes the district approximately $74,000. Rocky Point Union Free School District – Financial Condition … School District Niagara Falls City School District and the Rocky Point Union Free School District …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, DiNapoli’s office has completed the … year ends that range from March 31 to July 31 announced today includes cities such as Batavia (0%), Buffalo (15.8%), …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesComptroller DiNapoli Releases Municipal Audits
… completed an audit of the Hamlin Fire Department , Islip Terrace Fire District , Town of Minden and the Village of … conduct an annual audit of the treasurer’s records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk … completed an audit of the Hamlin Fire Department Islip Terrace Fire District Town of Minden and the Village of Owego …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … records since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… 11,000. It is governed by a Mayor and an eight-member City Council. The Council appoints a City Manager who serves as chief executive … recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Village of Parish – Board Oversight (2012M-240)
… audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to … were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did … all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140City of Yonkers – Budget Review (B6-15-16)
… review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for … and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the City. The …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationPolice Property Room Inventory (2014-MS-4)
… [read complete report - pdf] We also released ten letter reports to the … agencies did not adequately document the disposition and disposal of property. More than half of the 2,894 items tested lacked supporting documentation for disposal. The eight law enforcement agencies that use a …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate on a calendar-based … municipalities to override the tax cap. The 2% cap for the 2022 fiscal year is the third time since 2019 that … Property tax levy growth will be capped at 2 for 2022 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Chautauqua County Soil … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the … vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, … pay proposal is excessive, waters down the holdings of other shareholders, and gives a captive board unwarranted …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-members