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State Comptroller DiNapoli Releases Municipal & School Audits
… utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Releases Municipal Audits
… financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They did not perform bank reconciliations, allowing discrepancies between general … tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… Private elevator inspectors in New York City are missing hazardous violations and allowing unsafe conditions to go … Yorkers should have to worry about false inspections or hazardous conditions. Even in a limited group of inspections, … Private elevator inspectors in New York City are missing hazardous violations and allowing unsafe conditions to go …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedOpinion 97-22
… a dormitory. For purposes of this opinion, we will discuss only powers and duties of the college board of trustees and …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Comptroller DiNapoli Releases Municipal Audits
… underpaid approximately $356,000. Town of LeRay – Justice Court (Jefferson County) The court has not properly collected, reported and remitted … visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Therefore, calculation errors went undetected and resulted in erroneous and missed payments. Of the 41 employees … $66,036 were not calculated correctly, which resulted in errors totaling $20,157. The audit identified that four … recreational and educational programs and determined that in-person collections totaling $130,568 were not recorded in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … consistently overestimated appropriations by an average of more than $2 million a year and allowed surplus fund … also did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsOpinion 2000-10
… this chapter" (emphasis added), that is, notwithstanding only the provisions of the General Municipal Law. There is … our opinion, chapter 41 takes precedence over section 6-l only insofar as the two statutes are in conflict (id.). After … provided, the pedestrian walkway was constructed using only Federal and State funds. Under these circumstances, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… that expanding opportunities and access is not only the right approach – it’s the best approach.” …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… or Request for Proposal (RFP) process should consider the credit standing of the bank, the location of the bank, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsState Comptroller DiNapoli Releases Audits
… that all applicable searches or, in many cases, even what kind of searches had been performed. Uncertainty about … (2022-F-26) The New York City Department of Education (DOE) is responsible for evaluating students to determine … A prior audit, issued in May 2019, found that the DOE had difficulty meeting the required 60-day time frame for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… entering the shelters are being set up with a plan to get the services they need and transition to permanent … its oversight powers to help this vulnerable population get back on their feet.” Homeless shelters across the state … entering the shelters are being set up with a plan to get the services they need and permanent housing …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersOpinion 96-20
… LAW, §8-800: A village police department established in 1970 by a resolution of the village board adopted pursuant to … a village police department which was established in 1970 by a resolution of the village board adopted pursuant to … it is our opinion that a police department established in 1970 by a resolution of the village board adopted pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 92-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-44Town of Lewis – Records and Reports (2025M-17)
… maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … maintaining accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned … of maintaining accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Comptroller DiNapoli Releases State Audits
… report issued in May 2010 found that DoE did not provide John F. Kennedy Educational Campus staff with adequate … accounts. In a follow-up report, auditors found DoE and John F. Kennedy officials have made progress in addressing …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsHenderson Fire District – Financial Activities (2025M-67)
… Objective Did the Henderson Fire District (District) Board of Commissioners (Board) adequately monitor financial … 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help … claims prior to payment and conducting annual audits of the Treasurer’s records and reports. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor … Whether the appointment of the mayors law partner would result in a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-88-67DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… exceeding the average among local governments (69.5%). Only three cities (Dallas, Phoenix and San Jose) devoted less …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recovery