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New York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… by Moody’s Investors Service and Fitch Ratings, again shows that New York state’s finances are headed in the right direction. … "Over the past few years, much has been done to put New York on a more solid financial footing, but some … by Moodys Investors Service and Fitch Ratings again shows that New York states finances are headed in the right …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligationDiNapoli Releases Rockland County Budget Review
… projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration … $10 million to be applied against the outstanding deficit. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewLackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Central Valley School District - Separation Payments (2018M-153)
… District officials accurately paid employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible employees during … period and found that, except for minor discrepancies, the payments were accurately paid in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… for reasonableness. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Town of Clarkson - Justice Court Operations (2018M-57)
… and deposited. Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not … receipts and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Union 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)
… our audit was to evaluate the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background … seven-member Board of Education. Operating expenditures for the 2015-16 fiscal year totaled approximately $58.6 …
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-auditsState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I … Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerSeaford 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 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-0