Search
Hammondsport Central School District – Multiyear Planning (2024M-54)
… million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC … collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and OSC auditors could not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17State Comptroller DiNapoli Releases Audits
… for reserve fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… Village of Wappingers Falls: Board Oversight (2023M-70) , released in December 2023. The audit determined that …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 97-19
… between the fire district and the agency, as well as any renewal thereof, is a "contract" because it is an agreement … prior to the treasurer's election to office, and is not a renewal, this exception would apply. The treasurer, …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… The supervisor would have a prohibited interest in renewal of such a contract and in any additional contracts … pursuant to General Municipal Law, §803 would be required. Renewal of that contract, and additional contracts with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… future growth. “The economy of the Mid-Hudson region is strong and is being boosted by the post-recession economic growth in New … said. “Unemployment rates have dropped and local industry is growing, particularly service-based companies. Going …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 91-59
… been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … Association may expend foreign fire insurance tax moneys is the care and relief of disabled or indigent volunteer and exempt firemen and their families. The Association is not authorized to expend these moneys for any other …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major … dropped by 504 reported incidents (less than 1 percent) to 343,357 in 2021. There are seven major categories of … Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… Attorney’s Office (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on the Office’s administration of the Ignition Interlock Device Program (Program). Our audit … County District Attorneys Office provided proper oversight of persons convicted of Driving While Intoxicated …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an audit released today by New York State Comptroller … found DOH at times failed to conduct timely inspections and often lacked documentation to show critical problems were …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Comptroller DiNapoli Releases Municipal Audits
… taxes were assessed than necessary to fund operations each year. The board also failed to hold budget hearings before April 15 each year (from two to 11 days late) to discuss the 2017-18, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Parks a Growing Attraction
… of Parks, Recreation and Historic Preservation (OPRHP) is responsible for overseeing more than 250 parks, historic … by concessionaires or partner entities, attendance is reported to OPRHP by the partner annually. State Law … establishes 12 park regions across the state. Attendance is greatest in the Long Island, Niagara and New York City …
https://www.osc.ny.gov/reports/state-parks-growing-attractionComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and appropriated fund balance that was not needed to fund operations. Elizabethtown-Lewis Central School … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… company fundraisers into personal fundraisers and now she is being held accountable for her actions," said DiNapoli. … Steuben County Court before Judge Marianne Furfure and she is scheduled to be sentenced on May 23. Hamilton is expected to pay full restitution as part of her plea …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… gap and which projects can’t move forward until funding is identified. The MTA should make these revisions before it … Subway and bus ridership, which now lags projections, is also slowing the planned recovery of operating revenue. … are likely understated, until the capital funding issue is dealt with. “There is a lot at stake for riders and toll …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on September 26, … FFATA was amended by the Government Funding Transparency Act to require prime recipients to report details on their … include: Federal Funding Accountability and Transparency Act of 2006 OMB Memo on Subaward and Compensation Data …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataComptroller DiNapoli Releases School Audits
… of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , Millbrook Central School … budgets and managing fund balance in a responsible manner. Corinth Central School District – Financial Condition … of the CheektowagaMaryvale Union Free School District Corinth Central School District Millbrook Central School …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… reopening continue, state tax revenues remain far short of pre-pandemic levels,” DiNapoli said. “Currently, state spending is well below projections, as the Division of the Budget withholds some payments in response to fiscal … are to respond fully to the COVID-19 crisis.” Other items of note in the report: June tax receipts were $475 million …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-year