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Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $86.6 … have not periodically solicited bids or proposals for primary transportations services and the transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andLake George Central School District – Internal Controls Over Payroll (2013M-122)
… The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… and a proper charge against the local government or school district. As a general rule, a claim package should …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Comptroller DiNapoli Releases Municipal & School Audits
… scorekeeping events due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0West Hill Fire District No. 3 – Financial Condition (2014M-160)
… officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations … no longer needed, the Board should consider transferring money into other reserve funds to the extent permitted by GML … State Legislature to authorize release of the reserve fund money to unassigned fund balance. … West Hill Fire District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… Retirement Fund is one of the largest public pension funds in the United States with assets of approximately …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentComptroller DiNapoli Releases Municipal Audits
… users more than was necessary. Town of Union Vale – Payroll (Dutchess County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors found …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes … and procedures governing the disbursement process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… of the COVID-19 pandemic and the standstill it created in New York state in March 2020,” DiNapoli said. “Combined with … restored state aid, the recovery of sales taxes will help New York’s local governments rebound from the effects of last … rising 6.9 percent, or $93 million, over May 2019. New York City’s collections totaled $636 million, an increase …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayOpinion 95-21
… on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more … or whether such a proceeding may be initiated only upon petition. Town Law, §206 authorizes towns to consolidate two … (Town Law, §206[1][a],[2],[3],[4],[5]). Subdivision 1 of section 206 relates to the initiation of the consolidation …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Affordable Home Ownership Development Program
… Affordable Home Ownership Development Program (Program) grant managers are awarding grant monies to existing and prospective homeowners in … eligible existing and/or prospective homeowners (Program recipients). Grant monies may be used for new construction, …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… by-laws or policy. Of $31,630 in Board expenditures, $26,444 was not authorized. The School paid four vendors a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … (31 of 57) seeing increases. St. Lawrence County had the highest growth at 5.6%, followed by Greene (3.7%), Otsego …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and six recommendations were not implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… In a report released today , State Comptroller Thomas P. DiNapoli … shops and structures, like the Grand Central train shed. NYC Transit’s Livonia Street and 241 st St. repair yards, … capital program, depending on the size of investment in NYC Transit projects. Funding Options Most of the MTA’s …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosDiNapoli Announces State Contract and Payment Actions for October 2016
… $1.4 million for hospital sitter services at Central NY DDSO, including $336,000 to Total Healthcare Staffing of … to the Tappan Zee Constructors LLC contract for the New NY Bridge including dispute resolution, increased … Genesee County Economic Development Center for the Western NY Science, Technology and Advanced Manufacturing Park …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016New York City Agency Services Monitoring Tool
… workers and prospective visitors. In New York City, the demand for services is especially high, being the most … in the DMMR and MMR provide valuable transparency on demand for public services and the City’s operational … performance indicators by providing context into public demand for non-emergency services. Although MMR data does …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolTerryville Fire District – Treasurer’s Duties (2017M-136)
… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136