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DiNapoli: Federal Programs Bridge Gap in Broadband Access
… More than 1.3 million New York households are receiving affordable broadband subscriptions with federal support, … the Emergency Broadband Benefit Program to provide affordable broadband subscriptions to low-income households. The program was succeeded by the Affordable Connectivity Program (ACP) authorized by the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessState Comptroller DiNapoli Releases Municipal Audits
… training, they would have better positioned themselves to oversee the financial activities and helped ensure … policy, as required, or audit and approve all claims prior to payment. They also did not ensure the treasurer filed the … Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases Municipal Audits
… information to monitor the city’s financial condition, and does not know the city’s current financial condition. The …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Baldwinsville Central School District – Financial Management (2016M-65)
… Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The …
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)
… with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy … to locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… individuals auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected … to the board. As a result, the board was not aware of all claims paid. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wells – Records and Reports (2024M-59)
… balances did not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank …
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)
… did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… and is responsible for the custody and accounting of all Village money, as well as quarterly water billings, …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fOpinion 90-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Opinion 95-25
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of … section 54-a of the State Finance Law to payments provided in the aid to localities budget) WORDS AND PHRASES -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-27
… or they may be elected pursuant to the provisions of article 11 of the Town Law. This is in response to your … establishment of joint fire districts without petition. Article 11-A of the Town Law (§189-a et seq. ) and article … and town police departments; NY Constitution, art 9, §[1][h], relative to certain transfers of functions or duties …
https://www.osc.ny.gov/legal-opinions/opinion-90-27DiNapoli: Hate Crimes Surged in New York Over the Last Five Years
… incidents and 88% of religious-based hate crimes targeted Jewish victims, the largest share of all such crimes. Hate crimes against Jewish and Muslim New Yorkers rose by 89% (253 to 477) and … 72 felony assaults, 47% of which were committed on an anti-Jewish or anti-gay male bias. Incidents against Jewish New …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-hate-crimes-surged-new-york-over-last-five-yearsOpinion 2001-14
… Social Services , 195 AD2d 808, 600 NYS2d 349). James E. Maher, Esq., Town Attorney Town of Harrietstown December 28, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding … may request that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsSkaneateles Central School District - Online Banking (2019M-2)
… adequately segregated the duties of employees responsible for online banking transactions and adequately established … online banking policy to clearly describe the procedures for authorizing and processing transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… oversight of the Town’s financial operations. Key Findings In 2017, total unrestricted fund balances in the general, water and sewer funds were $2.7 million, $1.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266