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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… filing their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from six in 2019 to 76. Failure to file by the statutory deadline or not …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Physical and Financial Conditions at Selected Mitchell-Lama Developments
… by HDC inspectors that either remained uncorrected or persisted. We found approximately $1.6 million in … 2023 that were either unrelated to normal operations or inadequately supported. Included in the $1.6 million are: … in contracts with no evidence of competitive analysis and/or bidding and written HPD approval. We estimated that …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsTown of Wawayanda – Financial Operations (2024M-160)
… operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, … budgets that underestimated revenues by approximately $5.2 million and appropriated $2.2 million of fund balance that was not needed to fund …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Fine Fire District – Board Oversight (2023M-81)
… State Town Law Section 181. Approve realistic budgets for 2019 through 2021 – appropriations were overestimated by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… to ensure they agreed to the Board-approved abstract. The 2019 through 2022 AUDs were not filed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41State Comptroller DiNapoli Releases Municipal Audits
… for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B21-7-1)
… deficit in the District’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Problem Gambling Treatment Program (Follow-Up)
… included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program … is responsible for administering the State’s problem gambling treatment program which includes: defining problem …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followDiNapoli: State Tax Revenues Down $767 Million in May
… tax withholding revenues were $291.8 million below May 2019, a decline of more than 9 percent reflecting both …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayCuddebackville Fire District – Board Oversight (2024M-94)
… 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Accounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019 (2019-S-12)
To determine if eMedNY reasonably ensured that Medicaid claims were submitted by approved providers, properly processed, and resulted in correct payments ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s12.pdfSmall Businesses and the Economic Recovery: Work in Progress
… November 23, 2021 Businesses in New York were more severely impacted by the COVID-19 … Reporting Negative Effect from COVID-19 Pandemic, New York vs. U.S., May 2020–October 2021 Source: U.S. Census Bureau, …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli Announces State Contract & Payment Actions for May 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014Oversight of Hazardous Materials and Waste
… tools, training, and communication for the campuses on best practices and compliance issues, including compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… reports from project owners, which is not considered a best practice. Wyoming County IDA IDA officials failed to …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightDiNapoli Announces State Contract & Payment Actions for January 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014Opinion 94-18
… take steps to ensure that the conveyance is upon the best or most beneficial terms to the village (see, e.g., 1994 …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Subway Wait Assessment
… Findings The MTA has stated that “wait assessment” is the best way to measure customer experience with respect to …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessment