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Holtsville Fire District – Financial Management (2025M-4)
… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … the amounts a district will spend and receive, the amount of fund balance that will be available at the end of the …
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
… plan period, yet it still plans to raise fares and tolls by 15 percent over a three-year period, according to an … Other findings of the analysis include: Fares and tolls have risen much faster than inflation over the past six … railroads have increased by 32 percent and E-ZPass tolls on the MTA’s major bridges and tunnels have risen by 33 …
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
… New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands equal access to public spaces, but we found hundreds of barriers to people …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesProperty Tax Credits
… such as: (i) invalid primary residences, (ii) deceased homeowners, (iii) taxpayers with income exceeding the limits, …
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 City of Fulton – Capital Projects (2021M-184), released in February 2022. The … 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-fComptroller DiNapoli Releases Municipal Audits
… Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency and accountability for … Over Financial Operations (Saratoga County) The company’s audit committee did not audit the bills or review the … policy and town officials have not developed procedures to address the level of unexpended surplus funds to be …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: 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)
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-followHughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
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-0Capital Planning (Follow-Up)
… The Niagara Frontier Transportation Authority (NFTA) is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in … on the projects they selected for the capital plan. Also, NFTA had not established a documented system for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our … Technology Contingency Planning (2022M-125), released in November 2022. The audit determined that District officials … contingency planning, and reports to the Superintendent. Results of Review Of the five recommendations contained in …
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)
… manage the Town’s financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for …
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)
… did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop 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)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
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)
… included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106). Background Our initial … was issued on August 18, 2010, examined whether adoption subsidy payments to adoptive parents were supported and in … and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and …
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
… The Unadilla Valley Central School District saved more than $300,000 in special … The Unadilla Valley Central School District saved more than $300000 in special …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsControls Over Computers (Follow-Up)
… for the protection of the environmental health, welfare, and natural resources of the City and its residents. The Department manages the City's water … Department also implements Federal Clean Water Act rules and regulations, handles hazardous material emergencies and …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-follow