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Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… DHCR is several years behind in generating the match between tenants’ self-reported information and their … At the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsWebsite Accessibility
… to be viewable. Plug-ins are software that work with your browser to provide capability the browser may not otherwise … Most software vendors offer versions of their plug-ins for each computer platform type. For your convenience, we have listed the most common plug-ins …
https://www.osc.ny.gov/help/website-accessibilityState Comptroller DiNapoli Releases Municipal & School Audits
… was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected … officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) … record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly … and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would … were in place. The board did not develop and adopt a written procurement policy, as required, or audit and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State 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-0State Comptroller DiNapoli Releases School Audits
… 31 enabled network user accounts on the district office domain controller. Six unneeded network user accounts, seven …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCity of Fulton – Audit Follow-Up (2021M-184-F)
… were unable to readily determine the complete financial history and position of individual projects or determine the … with deficits totaling $95,177 that require additional funding. The audit included 12 recommendations to help City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report … was to assess the Village of Catos Villages progress as of June 10 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… non-student network user accounts or develop a written IT contingency plan. As a result, the District’s risk of unauthorized network access was increased, and it risked losing important data and suffering a serious … non-student network user accounts and develop a written IT contingency plan. Background The District serves the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… the City of Poughkeepsie Industrial Development Agency’s (IDA’s) progress, as of September 2024, in implementing our … released in July 2022. The audit determined that the IDA’s Board did not properly evaluate and approve IDA projects and monitor the performance of businesses that …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fTown of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Wells – Records and Reports (2024M-59)
… the Town Board (Board) to effectively manage the Town’s financial operations. Key Findings The Supervisor did not … accurate and timely accounting records, and inadequate financial reports were provided to the Board. As a result, … lacked reliable records and reports to manage the Town’s financial operations. All nine balance sheet accounts for …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Hughsonville Fire Company – Financial Activities (2014M-201)
… our audit was to evaluate the Board’s oversight over the Company’s financial activities for the period January 1, 2013 … February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a three-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationBaldwinsville Central School District – Financial Management (2016M-65)
… realistic budgets that avoid raising more real property taxes than necessary and ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Hempstead -- Budget Review (B7-15-7)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2015-16 … rely on real property taxes as an increased revenue source in the future is limited. The Village’s proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7New York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… announced that on Monday, November 10, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arraigned on an … Tuesday, November 18, 2025, co-defendant Ari Manojkumar, age 33, of Highland, was also arraigned on charges of Grand …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-47
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining fire protection district is dissolved) -- (assessment of capital costs in district as extended) FIRE PROTECTION DISTRICTS -- Dissolution (when added to … Whether the dissolution of the fire protection districts and the addition of their territory …
https://www.osc.ny.gov/legal-opinions/opinion-89-47