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Town of Volney – Financial Operations Oversight (2024M-93)
… maintain financial accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Cortland County – Public Water Supplies (2016M-318)
… public water supplies (PWS) for the period January 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population … 15 towns and three villages. Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,000 residents. … 2014 were approximately $3.8 million. Key Findings Three Fire Commissioners had not attended mandatory training …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityTown of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… how to record this relatively new revenue source. Download AUC Data …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateSpecial Accidental Death Benefit – New Career Plan
… accidental death benefit will not be less than: The full salary you would have earned in the highest grade-step; …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitSchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17DiNapoli Releases Lower Manhattan Economic Snapshot
… terror attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan … across the five boroughs. “It would have been impossible, in the midst of the unspeakable tragedy suffered 15 years … The terror attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 2001-9
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … and a director of one of the corporations does not have a prohibited interest in contracts between the county …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Comptroller DiNapoli Releases School Audits
… – Electronic Transfers (Westchester County) The board does not have written policies, procedures or resolutions to … to provide management services, but the school does not have a firm agreement detailing what services are …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Opinion 96-18
Whether a village may conduct an advisory referendum on the question of whether the village should become a city
https://www.osc.ny.gov/legal-opinions/opinion-96-18State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget proposal: “Mayor Adams put … savings starting FY 2023 which will allow it to focus on managing its expired contracts, which now cover about half … Thomas P DiNapoli released the following statement on Mayor Adams preliminary budget proposal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… money could eventually get turned over to the Office of Unclaimed Funds. In the last seven years, the amount returned … turned over to the Office of Unclaimed Funds as abandoned property. DiNapoli urges recipients to read the fine print … to see if they are owed money. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsInfrastructure Inspection and Maintenance (Follow-Up)
… of the Corporation to the Power Authority, significant organizational and operational changes are underway. Given …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… as of January 10, 2013, of the 57 recommendations included in our series of 15 audits conducted in 2008. These audits assessed compliance with Executive … Key Findings Each of the 15 State entities made progress in correcting the problems we originally identified, but more …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationOn-Time Performance
… determine whether Staten Island Railway trains run on time and On-Time Performance (OTP) is reported accurately and completely. The audit covers March 1, 2013 through March … Railway (SIR) operates one train line between Tottenville and the St. George Terminal, where customers can connect with …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceNew NY Broadband Program
… satellite technology. Satellite service offers a maximum download speed of 25 megabits per second (Mbps), making it a … broadband availability. (The FCC only requires the minimum download speed of 25 Mbps to consider a census block served.) …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programPurchasing and Procurement Practices (Follow-Up)
… Franchise Agreement (Agreement), NYRA entered into a bankruptcy settlement agreement conveying all rights, titles, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… – Network User Accounts and Information Technology Contingency Planning (2022M-162), released in June 2023. The … manage network user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control … information (PPSI) 1 or disable the network. Without an IT contingency plan, the District has an increased risk that it …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-f