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City of Lockport -- Budget Review (B18-1-10)
… City of Lockport Budget Review B18110 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020. The audit determined that: The City … City of Mount Vernons City progress as of JulyAugust 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fState Comptroller DiNapoli Releases Municipal and School Audits
… was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … a proposed tax levy increase of $198,675 (2%) which will exhaust 86.37% of the city’s constitutional tax limit. As a …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsCost-Saving Ideas: Legal Requirements
… of moneys by more than one municipal corporation pursuant to a municipal cooperation agreement. Banking Law Section … to banking include: GML Section 5-a authorizes local government officers to transfer funds electronically, subject to conditions. Section 99-b allows the governing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates … and analysis of the issues stemming from New York's aging prison population. This information would help policy makers, … and over age range comprised 19.4 percent of the state's prison population in January 2016, as compared to 11.0 …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemState Agencies Bulletin No. 885
… in the Optional Retirement Program (ORP) – Retirement Plan 7Z (TIAA/CREF) Effective Date(s) Administrative … who is a member of the ORP, has an active retirement plan row with a Participation Election of “Elect,” has the Retirement Plan Type of 7Z (TIAA/CREF) and has ten (10) or more years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementSelected Aspects of Discretionary Spending
… whether discretionary spending by the New York State Energy Research and Development Authority complied with its … 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was … and technology to solve some of New York’s most difficult energy and environmental problems in ways that improve the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Career and Technical Education
… provide students with academic and technical skills, workplace competencies, and hands-on training to prepare them …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationState Comptroller DiNapoli Releases Municipal Audits
… were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016. Greater … services totaling $27,048. For access to state and local government spending, public authority financial data and … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… has been held accountable for his crimes.” James said, “I commend our State Police members, the State Comptroller’s … County District Attorney’s Office for their rigorous work on this case. This individual abused the position he was … use. Daley pleaded guilty to petit larceny before Judge Nicholas Rissmeyer in Stratford Town Court. Since taking …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-17
… 1953, CHAPTER 768 (MCKINNEY'S UNCONSOLIDATED LAWS, §6211, et seq .): The board of trustees of a city and county public … officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of 1987, … as amended (see McKinney's Unconsolidated Laws, §6211 et seq .). The governing board of a county which establishes …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, asset … ensure its operations are efficient and effective. The audit covers from July 1, 2011 through March 15, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesSafety at Stations
… Island Railway has taken appropriate steps to address safety-related issues at all of its train stations including … public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid transit railroad … different findings, reconcile the differences and document what final conclusion has been reached. Establish a formal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsTown of LeRay – Justice Court (S9-14-5)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, … overseeing the Town’s financial activities, including the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Comptroller DiNapoli Releases Municipal Audits
… , Town of Jefferson , City of Olean and the Walworth-Seely Public Library . “In today’s fiscal climate, budget … complies with the property tax levy limit. Walworth-Seely Public Library – Board Oversight (Wayne County) The board … Town of Jefferson City of Olean and the WalworthSeely Public Library …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Use of Vendor-Supported Technology (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Use of Vendor-Supported … responsible for the oversight of public transportation in Erie and Niagara counties, including the NFTA Metro Bus … they maintain a single clear inventory of IT assets to aid in tracking their systems. NFTA officials indicated they were …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followState Comptroller DiNapoli Releases School District Audits
… budget gaps. The board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted … and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Town of Henrietta – Financial Management and Purchasing (2013M-208)
… and Town officials have not developed long-term financial plans, policies, or procedures to govern budgeting practices … implement policies or procedures to help properly classify individuals as independent contractors or employees, and made payments totaling $175,000 to four individuals as independent contractors, who likely should …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees … and furnishings from vendors that did not specialize in such items. As a result, we question the prudence of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-and