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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital … (Project). Key Findings City officials properly planned and monitored the Project by: Establishing a sound process … testing results for treatment lines Concrete inspection and testing results, including core samples and composition …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… and/or were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting … the building was essential to the operation of a bona fide agricultural or horticultural production carried on for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the District’s financial condition by ensuring that budget … estimates and fund balance are reasonable. Key Findings The Board: Did not effectively monitor expenditures and fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… fuel usage. We found 44,976 gallons of fuel was dispensed without identifying the individual pumping fuel. This …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… 1, 2012, to December 31, 2012. Background The Town of Washington is located in Dutchess County and has a population … Town of Washington Information Technology 2013M164 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Audits of Local Governments: About Our Audits
… the period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 88-7
… included as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Comptroller DiNapoli Releases Audits
… that HTFC is making program payments to property owners for the correct number of units and that units and … Adjustment and Retraining Notification Act (Follow-Up) (2024-F-22) The Department of Labor (DOL) administers the … the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14) The Medicaid Drug Rebate Program reduces state and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… (DEC): Selected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery (2014-S-14) Auditors found DEC … very time-consuming process and billing frequency for each site is about once a year at most. In addition, the bills do … did not include the most recent three to seven months of site costs. They also looked up the amount of costs incurred …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board did not develop realistic budgets for its four major operating funds. This resulted in … plan to use the accumulated balances or adopted a policy for the acceptable levels of fund balance to maintain. Town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Tuition Assistance Program – CUNY York College
… Rules and Regulations when certifying students for State financial aid. Background York College (York) is a … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … incorrectly certified some students as eligible for State financial aid awards. Incorrect certifications include …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Cattaraugus County Town of Maryland Three Town Fire …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsRockland County – Budget Review (B6-13-6)
… and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background Rockland … deficit. Specifically, the 2013 budget lacks provisions for decreasing the general fund deficits. The County could … not receive the budgeted amount. The County has budgeted for a 4 percent increase in sales tax revenues for 2013 when …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Clifton … District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and … State Comptroller DiNapoli today announced completed audits for Clifton ParkHalfmoon …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Inlet Common …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve funds. Goshen Central School District – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsOpinion 2000-22
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … agency for contingent compensation (see 1985 Opns St Comp No. 85-60, p 84). Similarly, the attorney's law firm may also … Law requires the town board of each town to adopt a code of ethics setting forth for the guidance of its officers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Comptroller DiNapoli Releases Audits
… and addiction treatment services. Auditors found OASAS is not effectively monitoring the expenses reported by …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-audits