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Indian River Central School District – Financial Condition (2016M-287)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … Return moneys improperly residing in the debt service fund to the general fund. Ensure the multiyear operational plan …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287

Mexico Academy Central School District –Financial Management (2016M-219)

… Based on the new terms of the nuclear power plant’s payment in lieu of taxes agreement, the District will receive … finite. … Mexico Academy Central School District Financial Management 2016M219 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219

Town of Exeter – Town Supervisor's Records and Reports (2024M-25)

… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … and timely financial records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25

Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)

… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … no independent verification that funds have been accounted for and transparency was diminished. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182

Town of Evans – Employee Benefits (2024M-53)

… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53

DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit

… false statements made by the defendants regarding quality assurance leading up to the July 19, 2024, worldwide IT … investors by falsely touting its safeguards and quality assurance,” DiNapoli said. “Its actual failure to meet …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuit

Town of Volney – Financial Operations Oversight (2024M-93)

… provide adequate oversight of financial operations. As a result, the Town may have levied more taxes than necessary. … by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall … operations. Transparency was impaired because the Town’s 2021, 2022 and 2023 Annual Financial Reports (AFRs), a report …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Lyme Central School District – Financial Management (2024M-87)

… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87

Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)

… are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4

Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State

… which is available at https://cannabis.ny.gov/dispensary-location-verification . AUC retailers must file tax returns and remit payment of taxes due on a quarterly basis with the New York State Department of … be distributed to local governments in January, April, July and October. OSC is responsible for making payments to …

https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state

Town of Dayton – Audit Follow-Up (2019M-221-F)

… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f

Town of Butler – Financial Management (2024M-119)

… required to be filed with the Office of the New York State Comptroller (OSC). Key Recommendations The audit report …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Wyandanch Union Free School District – Budget Review (B25-7-3)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating … by law. Key Recommendations This budget review did not have any recommendations. … The purpose of our budget review …

https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3

New York’s Economy and Finances in the COVID-19 Era

… Economic Trends Total New York Wages Fell $12.5 Billion in Second Quarter In the second quarter of 2020, total wages paid in New York …

https://www.osc.ny.gov/reports/covid-19-december-16-2020

Opinion 91-48

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 18 and, as a result, that section 801 is not applicable. At least one lower court, however, has held that an … of citizens ineligible to sit on the [b]oard" (158 AD2d at 802, 551 NYS2d at 394; see also Town of North Hempstead v …

https://www.osc.ny.gov/legal-opinions/opinion-91-48

Opinion 2008-6

… mean all other forms of benefits which are credited to employees as a term of employment, which shall specifically …

https://www.osc.ny.gov/legal-opinions/opinion-2008-6

DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses

… force behind the local economy that has seen growth in the number of businesses, jobs and household income,” … of 4,000 private sector jobs, creating job opportunities for residents. Two thirds of the jobs added were in retail, … area still faces include school overcrowding and a need for more affordable housing. “Comptroller DiNapoli’s …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businesses

Opinion 94-29

… or statutory amendments that bear on the issues discussed in the opinion. [edited for publication] FEES -- Court Fees … represents a presentment agency or an indigent spouse in appeals from Family Court order) CIVIL PRACTICE LAW AND … are applicable to appeals from orders of the Family Court in juvenile delinquency proceedings in which the corporation …

https://www.osc.ny.gov/legal-opinions/opinion-94-29