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Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could achieve cost … The District is governed by an elected seven-member Board of Education. There are two schools in operation within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDiNapoli Announces State Contract and Payment Actions for April 2016
… to provide current information about the number and types of contracts and payments by the state. This builds on his … expenses for calendar years 2013 through the first quarter of 2016, are posted in the Comptroller's reading room . This … is updated quarterly. Major Contracts Approved Department of Agriculture and Markets $1.1 million to Cornell University …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016DiNapoli Finds Slow Property Tax Growth for Local Governments
… slowed over the past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before the enactment of the 2011 tax cap law, which limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsAll-Agency Contract Evaluation System
… contracts equal to or greater than $250,000. MTA’s Office of Construction Oversight is responsible for oversight of MTA agencies’ use of the ACE system and for issuing guidelines on ACE. Each …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemState Comptroller DiNapoli Releases Municipal & School Audits
… two former board members and two former interns. Village of Hewlett Neck – Treasurer’s Duties (Nassau County) The … with statutes. Instead, the village clerk performed many of the treasurer’s duties, creating a lack of segregation of duties. Neither the board, nor the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer … the board or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did … the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua County) The …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… transparent, free from favoritism and an economical use of public funds. Town of Cato – Town Clerk/Tax Collector (Cayuga County) Although … timeframes prescribed in town law. This resulted in a lack of compliance and increased the risk that collections could …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… Accountability audits have been released. Department of Health – Medicaid Program: Improper Medicaid Payments to … care with a focus on inpatient claims with patient stays of less than 24 hours (“short-stays”). The audit found that the Department of Health (DOH) did not review short-stay inpatient …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-audits-0XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… and services procured by the New York State Office of General Services (OGS) for use by all agencies and other … authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS centralized contracts). Additional guidance for the use of multi-agency contracts is detailed in Section 8.B - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsLittle Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual … Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Fairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fChenango Valley Central School District – Capital Project Management (2016M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s management of an ongoing project for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s accounting for leave time and separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andUpstate Transportation Authorities Suffer Revenue Plunge
… provide public transportation in four upstate areas of New York State. 1 Combined, the Capital District … State subsidies account for more than 50 percent of total revenues at CNYRTA and nearly 46 percent at RGRTA. … subsidies combined comprise 71 percent and 42 percent of CDTA and NFTA total revenues, respectively. NFTA also …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… clean air and water, this action would decimate 40 years of work to reduce pollution in America, pushing our country … the Clean Power Plan, easing restrictions on flaring of methane from gas wells and eliminating climate change from the National Environmental Policy Act are acts of willful denial regarding the reality of climate change. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderOpinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … board may, on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Focus on Identity Theft
… access to bank or social media accounts. The consequences of identity theft can be devastating for victims, ranging … loan. Comptroller DiNapoli’s report, The Increasing Threat of Identity Theft , provides more information on this … and create a personal recovery plan . U.S. Department of Justice (DOJ): More information on identity theft . …
https://www.osc.ny.gov/reports/focus-identity-theftAffordable Home Ownership Development Program
… stimulate the development, stabilization, and preservation of New York communities. Individual grants of up to $40,000 per dwelling can be provided to eligible … eligibility. The annual income and liquid assets of recipients must be below the limits stipulated in the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68West Hill Fire District No. 3 – Financial Condition (2014M-160)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 700 residents. The District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire … are wholly funded through real property taxes. The Board of Fire Commissioners consists of five elected members, with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160