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Oversight of Sidewalk Sheds (Follow-Up)
… a building or performing façade work that is more than 40 feet above a sidewalk, demolishing a building that is taller than 25 feet, and when any other condition necessitates this type of …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsLead Contamination of State Armories (Follow-Up)
… (Division) is the State’s executive agency responsible for managing New York’s military forces, including the New York National Guard. The Department of Defense National Guard Bureau acts as a federal authority over the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followCompliance With the Clery Act
… reported crime statistics and published other relevant security and safety-related information required by the Clery … whether SUNY's System Administration provided the colleges with sufficient Clery Act-related guidance and training. The … to disclose crime statistics and security policies to help the public make informed decisions when choosing a …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actAmusement Park and Fair Ride Safety
… monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, … monitoring and enforcing safety conditions of amusement park and fair rides …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyComptroller DiNapoli Releases Municipal Audits
… of the Town of Hume , Town of Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In … projects with the town’s operating funds. Village of Round Lake – Budgeting Practices and Financial Condition (Saratoga … audit of the Town of Hume Town of Marilla Village of Round Lake Village of Shortsville and Village of Suffern …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
Auditors found weaknesses in the monitoring and authorization of bank accounts which increase the risk that Lehman personnel could conduct transactions using unauthorized accounts
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsImplementation of the Security Guard Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followOversight of Select High-Technology Projects (Follow-Up)
… the largest cleanroom facility in the nation. New York’s Green CHIPS program also offers up to $10 billion in economic incentives for environmentally friendly “Green CHIPS” semiconductor manufacturing and supply chain …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followAvoca Central School District – Payroll (2025M-14)
… clerk is responsible for entering and adjusting employee salary, pay rates and hours worked into the financial … 1 We discussed the lack of support for one employee’s salary and wage payments during the audit period. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14DiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… he stole from the department. Rose pled guilty before Judge Michael Nolan in Oneida County Court to Grand Larceny …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… close this gap, the MTA has suggested that New York state increase its contribution to the MTA’s capital program by … billion to a total of $8.3 billion and that New York City increase its contribution to $3.2 billion, $2.5 billion more … Every additional $1 billion borrowed by the MTA would increase debt service by an amount comparable to a 1 percent …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released today by New York State Comptroller Thomas P. DiNapoli identified issues that could hinder SED's efforts in this area. "Students who frequently miss school are often …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … incorporating volunteer firemen's benevolent associations) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to pay debts incurred in the operation …
https://www.osc.ny.gov/legal-opinions/opinion-92-7DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… P. DiNapoli. This reduction was fueled by the receipt of substantial new resources, including $15.2 billion in … our May Cash Report shows the state is $4 billion ahead of projections. It is essential that additional resources are … Financial Plan released in May by the state Division of Budget (DOB) totals $208.9 billion, a 12 percent increase …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
… Levels in New York? Recently released data from the U.S. Bureau of Economic Analysis show personal income in New York State has surpassed pre-pandemic levels by 12.8 … receipts to individuals, totaled nearly $1.6 trillion in the first quarter of 2021, an increase of 51.9 percent from …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness for Some Revenue … amid social distancing and stay-at-home policies. In FY 2025, the city estimates that fines and forfeitures grew 27% …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicHughsonville Fire Company – Financial Activities (2014M-201)
… volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases School Audits
… Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and … and balance sheets in a timely manner. Tuckahoe Union Free School District – Financial Condition and Information … Skaneateles Central School District and the Tuckahoe Union Free School District …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Enforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Enforcement of the MitchellLama Surcharge Provisions
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-follow