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Village of Addison – Board Oversight (2024M-8)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Hammondsport Central School District – Multiyear Planning (2024M-54)
… Determine whether Hammondsport Central School District District officials established comprehensive …
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)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …
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)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … of the State, distinct and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of … activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mMaine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Housing Authority Administrative Expenditures (2016-MS-2)
… units and Section 8 housing vouchers. Each authority audited is governed by a seven-member Board of Commissioners … administrative expenditures at the six authorities we audited were generally reasonable and appropriate, we found …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andState Comptroller DiNapoli Releases Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… The Village is located in the Towns of Wappinger and Poughkeepsie in Dutchess County .The Village provides various services to its residents, including street maintenance, snow removal, street lighting and general government support. These …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 97-19
… opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of … MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of … we note that pursuant to General Municipal Law, §806 fire districts are authorized to adopt codes of ethics which …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… New York State Comptroller DiNapoli today released an … of the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue to … is being boosted by the post-recession economic growth in New York City,” DiNapoli said. “Unemployment rates have …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 91-59
… or disabled firefighters are, members of the Association. You ask whether the Volunteer and Exempt Firemen's Benevolent … firefighters are members of the Association. Again, since you indicate that you contemplate the purchase of an annuity, we suggest that …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… categories collectively rose by 7.8 percent from last year. Violent crimes include: Murder (up 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); … 2022); 63 county jail and correctional facilities; and 12 New York City correctional facilities. Over the last 10 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s … send an alert to the device manufacturer and prevent the driver from starting the car. Once the vehicle is running, … violations to their designated alcohol treatment and safe driver programs, as such program referrals also were not …
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
… State Comptroller Thomas P. DiNapoli. The audit found DOH at times failed to conduct timely inspections and often … are corrected, then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who can no longer live independently, but …
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
… contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and … statements were overstated. Village of South Floral Park – Budgeting and Financial Oversight (Nassau County) The …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Parks a Growing Attraction
… New York’s extensive network of state parks are an important public resource providing New Yorkers and visitors with green spaces, fresh air, and recreational and educational opportunities. The New York State Office of Parks, Recreation and Historic … New Yorks extensive network of state parks are an important …
https://www.osc.ny.gov/reports/state-parks-growing-attraction