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Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Italy – Multiyear Planning (2017M-53)
… of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of approximately 1,100. … resources are available to replace capital assets in a timely manner. Develop a fund balance and reserve policy …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-67
… if the mayor's partner is hired independently of the partnership and is paid directly as an individual so that none of the compensation goes into the partnership. Nevertheless, the village's code of ethics … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Comptroller DiNapoli Releases Audits
… In a follow-up, auditors found DOCCS has made significant progress and implemented all of the recommendations. … Agriculture and Markets to develop regulations, establish guidelines, and provide training on New York state food … in the acquisition process. OGS is also responsible for tracking data on state agencies’ food purchases and for …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsSeaford Union Free School District – Capital Assets (2024M-112)
… 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A capital asset is … and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be … by District officials or reimbursed to the District by the vendor. 27 assets on the inventory list totaling $38,710 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… in the year ahead, and New Yorkers need strong leaders. I served with Carl Heastie and know that he accepts his new role with humility and understands the need to get back to work. My office is prepared to help him through …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. East Norwich Volunteer Fire Company – Fuel Monitoring (Nassau County) Auditors found … record fuel deliveries and usage, review fuel records in a timely manner or perform periodic reconciliations. As a … or approval. Monroe 2-Orleans BOCES – MiFi Usage Billings (Monroe County) The assistant superintendent did not …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … about $339,000 and deposits totaled about $378,000. Audit Summary Department officials did not ensure that the … Prepare and submit the annual report for Foreign Fire Insurance (FFI) tax proceeds to the Board and membership, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne Board of … Services (BOCES) , Phelps-Clifton Springs Central School District , Wantagh Union Free School District , West …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli and President and CEO of the Business Council of New York State Heather Briccetti Mulligan. The full op-ed is below: … several years leading up to the COVID pandemic, New York State was experiencing population loss. This loss has …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Comptroller DiNapoli Releases School District Audits
… district audits have been issued. Cattaraugus-Little Valley Central School District – Financial Management … commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period … limit. Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29) The claims that …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape Vincent Town of Cayuta Commack Pub Lib District GalenClyde Joint FD City of Geneva Town of …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 2012-1
… an interest in contracts between the company and the town to sell products for use by the town highway department. That … prohibited. The board member, however, would be required to disclose the interest in accordance with General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli Releases Fiscal Stress Scores
… on the State Comptroller’s Fiscal Stress Monitoring System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a … said. “Still, municipalities shouldn’t assume this will last. Inflation remains a major concern and sales tax growth …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Sees Improvement in Condition of Local Bridges
… (13.9%) and Capital District (13.7%) regions. Long Island (3.2%) and New York City (7.1%) had the lowest percentage of bridges rated in poor condition. The North Country (50.1%), Finger Lakes (48.7%), and Western New …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Municipal Audits
… County) The review examined the town’s progress in acting on recommendations from another audit report examining the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Village of Whitehall – Records and Reports (2026M-9)
Did the Village of Whitehall Village ClerkTreasurer maintain complete accurate and timely records and reports
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9