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State Comptroller DiNapoli Releases Municipal Audits
… , Town of Bombay , Town of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, … tickets. Town of Hempstead Sanitary District Number 14 – Board Oversight (Nassau County) The board has not … Town of Bombay Town of Hempstead Sanitary District No 14 and the Village of Morris …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … required financial statements to the Office of the State Comptroller. Village of Morris – Fund Balance (Otsego … or 240 percent of actual expenditures. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Health: Medicaid Program: … be too low. In a follow-up, auditors found MTA officials have made some progress in correcting the problems … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board … adopted policies to sufficiently protect its IT assets. Greece Public Library – Information Technology (Monroe … his office completed audits of Town of Canandaigua Greece Public Library Industrial Development Agency Board …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Hills – Ballston Lake Youth Recreation Commission , Cayuga County Water and Sewer Authority , Chautauqua Utility … Recreation Commission – Financial Activities (Saratoga County) The treasurer did not maintain adequate accounting … did not establish pay rates for program employees. Cayuga County Water and Sewer Authority – Billings and Collections …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Town of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best methods for … use any other form of competitive process before procuring professional services from 15 providers totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… were entitled to for approved facilities expenditures. In addition, officials properly claimed BOCES aid totaling … out to the New York State Education Department (NYSED) in November 2023 to correct an identified error. However, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Village of Victory – Records and Reports (2025M-94)
… [read complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain … Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual Financial Report (AFR) filing status. …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including project approval and monitoring. An … including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalOpinion 96-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. CONFLICTS OF INTEREST-- Insurance Transactions (town supervisor placing insurance through same agency through … from participating in the proceedings (see Cahn v Planning Board of the Town of Gardiner , 157 AD2d 252, 557 …
https://www.osc.ny.gov/legal-opinions/opinion-96-6August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsState Comptroller DiNapoli Releases School Audits
… City School District , Oswego City School District , Sweet Home Central School District and the West Babylon … services during the 2012-13 through 2014-15 fiscal years. Sweet Home Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and Markets – … and free from disease. Additionally, Ag&Mkts did not have support or reasonable assurance that it had identified … (Local Districts) to ensure that all required documents have been included, and assessing budgeted operating costs to …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsOpinion 97-19
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; … district treasurer who is an officer and stockholder of an insurance agency with which the fire district contracts has …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-29
… publication] FEES -- Court Fees (filing fees on appeals on Family Court matters) -- Exemption From (when municipal attorney represents a presentment agency or an indigent … spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The fee …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 2000-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Competitive Bidding … engaged by the authority, the authority must solicit bids in accordance with Town Law §197 for the construction of the … categories of estimated construction work to be performed in the aggregate for districts in several towns. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17State Contract and Payment Actions in September
… $1.3 million with Maxim Healthcare Staffing Services Inc. for registered nursing services. Department of … fire alarm systems to various OGS facilities at the Empire State Plaza in Albany County. $2.9 million with Massa … Health LLC to provide pharmacy benefit services for the Empire, Excelsior, and Student Employee Health plans. $35.2 …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-september