Search
State Comptroller DiNapoli Releases School District Audits
… was either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external … did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board … non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… not develop a comprehensive acceptable use policy, monitor employee computer use, or disable 64 unneeded user accounts, which included generic and former student and employee accounts. Lansing Central School District – … and these responsibilities were not assigned to another employee. Trumansburg Central School District – Procurement …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact with the employer within 60 days of creating a wage investigation case, as recommended in its procedures. In 55 of the 69 cases, the first contact did not occur for more than 120 days, including 13 cases for …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… was sentenced to five years’ probation and ordered to pay full restitution of nearly $90,000 for stealing funds from …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… through adjustments to Yeled’s reimbursement rates. The full audit can be found at …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli Analyzes Post-Pandemic Tourism Across NYS
… released by New York State Comptroller Thomas P. DiNapoli. The report found strong increases in domestic and … in New York City were nearly at a complete recovery, as visitor spending and tax revenue have surpassed … “Travelers from around the world are drawn to all corners of the state and keep coming back because they fall in love …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… annually, a report listing all real property it holds and full descriptions of properties that were disposed of. PAL …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… deposit, report and remit collections accurately and in a timely manner? Audit Period August 1, 2019 – May 30, … C for further details. Release of this report was held in abeyance while the matter was under review by outside law … clerk must record, deposit, report and remit collections in a timely and accurate manner to prevent loss or theft, …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38State Agencies Bulletin No. 1776
… 590-A, limits on the amount that can be deducted do not affect the amount that can be contributed. The IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… federal actions threaten its financial future and debt profile, according to State Comptroller DiNapoli’s annual … Update: Metropolitan Transportation Authority’s Debt Profile Related Work Annual Update: Metropolitan Transportation Authority’s Debt Profile (May 2024) A Review of Capital Needs at the …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsTown of Fremont – Transparency of Fiscal Activities (S9-25-29)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the … (NYS) Town Law (Town Law).In addition, the Supervisor has not prepared and filed AFRs with OSC, as required by NYS …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29DiNapoli Releases Budget Review for City of Buffalo
… the city historically has adopted budgets that relied on nonrecurring revenues to fund operations and … P. DiNapoli. “Buffalo used up its savings and one-time federal pandemic aid to cover past budget shortfalls, and now … years, including $10 million from past due real property taxes and $6.2 million in other fines and violations; $15.2 …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe … the Atlantic Avenue Tunnel and resiliency improvements at the Long Island City and West Side Storage Yards. They … Metropolitan Transportation Authority—Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesDiNapoli: MTA Budget Gaps Return
… various budget risks that the MTA has identified come to pass. “A year ago, the MTA was looking forward to a period of … with 339 million crossings expected this year. Increased toll revenue, however, has not made up for slow farebox … in the MTA’s plan and the Comptroller’s report come to pass — such as an economic slowdown that damages ridership …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… federal policy changes may dampen the outlook for parts of the securities industry in 2025.” The total estimated … the nation’s financial capital even as the city’s share of securities industry jobs has declined as companies have … firms continue to have one of the highest return-to-office rates among all industry sectors in New York City. The …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… as the reports are complete and accurate. Furthermore, in light of a town board's responsibilities to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Small Businesses and the Economic Recovery: Work in Progress
… the nation, and the negative impacts on small businesses with less than 500 employees persist. In addition, small businesses report facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small … of the nation and the negative impacts on small businesses with less than 500 employees persist …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progress