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Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Chautauqua County … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Report Highlights Regional Education Trends
… New York's public schools are vital at both the state and local level," DiNapoli said. "By examining regional … which includes federal and state aid, the STAR subsidy and local revenue. Local revenue, overwhelmingly from property … taxes and other local sources. Similarly, the Mid-Hudson Valley relies on property taxes for nearly two-thirds of its …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… school districts statewide were designated in some level of fiscal stress under New York State Comptroller Thomas P. … school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal … releases fiscal stress scores for the various categories of government three times a year. School districts are given …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual … Elon Musk’s proposed 2025 pay package and all directors standing for reelection. … Elon Musks proposed 2025 pay package and all directors standing for reelection at Tesla Incs Nov 6 2025 …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersAbout this Report – 2023 Financial Condition Report
… (revenues) and spending (disbursements), the State’s financial position as measured by Generally Accepted … service obligations. This concept relates to a government’s ability to deliver services and generate revenues, while …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportJefferson County Probation Department – Restitution Payments (S9-20-10)
… notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … or notify the court when a probationer violated the court order. As a result, some victims may not receive the payments … notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … or notify the court when a probationer violated the court order. As a result, some victims may never receive the … notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Wyoming County Probation Department – Restitution Payments (S9-20-4)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected restitution totaling $1,946. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did … statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked documentation to … used properly. Four active loan agreements were altered, and three loans were made without Board approval. Loan …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Saranac – Town Clerk Operations (2019M-33)
… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Henrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Machias – Supervisor’s Financial Duties (2021M-98)
… adequate oversight of the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank reconciliations. Prepare and file the annual … the records and reports are adequately maintained. Provide monthly financial reports to the Board, which include a …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectPrattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester (School) officials ensured … Determine whether Young Womens College Prep Charter School of Rochester School officials ensured …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Require agreements to be approved prior to the employee’s start date. Ensure PTEs complete and submit signed timesheets …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll