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Holtsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… from $1.9 to $2.1 billion per year from 2018 to 2022. Each client who enters a shelter must take part in a needs … third-party provider. The assessment, an evaluation of the client’s housing and care needs, is supposed to begin within … of admission and be completed as soon as possible. Once a client completes the assessment, the ILP is developed to set …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: MTA Budget Outlook Improves
… by 2017. Of this amount, $629 million would come from the paratransit program and $517 million from other initiatives … Since then, cost-reduction initiatives outside of the paratransit program have been modest, generating only $67 …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… we found hundreds of barriers to people with disabilities in our city parks, playgrounds and beaches,” DiNapoli said. … have been addressed long ago.” Nearly two decades ago, in December 2005, a State Comptroller’s Office audit found … did not identify and address obstacles to accessibility. In response, Parks surveyed 2,745 facilities and found …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesProperty Tax Credits
The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsCity of Fulton – Audit Follow-Up (2021M-184-F)
… of Review The purpose of our review was to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the City of Fultons City progress as of June 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… to jail time, probation and payment of restitution in full. “For six years, Ms. Riley treated the public’s money as …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… Objective To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followHughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross … Hughsonville Fire Company Financial Activities 2014M201 …
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-0Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). … employees and current and former students. Our prior audit report was issued September 2, 2016. We found that CUNY’s … of the nine recommendations included in our initial report Controls Over CUNY Fully Integrated Resources and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followCapital Planning (Follow-Up)
… is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in … to support their decisions on the projects they selected for the capital plan. Also, NFTA had not established a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followBaldwinsville Central School District – Financial Management (2016M-65)
… to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $99 … requirements. Develop and adopt a multiyear financial plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report … Central School Districts Districts progress as of June 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… performance measures to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize school bus capacity. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationAdoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … had turned 21 years old, as a result of incorrect date of birth information. Key Finding OCFS was successful in seeking … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas P. … special education costs over a twoyear period according to an audit issued today by New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationState Comptroller DiNapoli Releases Municipal Audits
… Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s fiscal climate, budget transparency and … be disclosed, altered or destroyed without authorization. In addition, city officials have not ensured that employees … 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/2017/08/state-comptroller-dinapoli-releases-municipal-audits