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Mexico Academy Central School District –Financial Management (2016M-219)
… align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… (AFRs) have not been filed since 2016, as required by New York State General Municipal Law (GML) Section 30. The … the Board with his records for audit, as required by New York State Town Law (Town Law) Section 123. The issues …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… of Fire Commissioners (Board) monitored financial activity and ensured appropriate records and reports were maintained and filed timely. Key Findings While the Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Town of Evans – Employee Benefits (2024M-53)
… whether Town of Evans (Town) officials maintained leave records and paid separation and health insurance opt-out … supported and approved. Key Findings The Town’s leave records and separation payments were generally not accurate, … were not properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Common Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed … the global cybersecurity company Crowdstrike Holdings Inc. The suit filed against Crowdstrike, its chief executive officer and chief financial officer, centers on false statements made …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitTown of Volney – Financial Operations Oversight (2024M-93)
… of financial operations. Key Findings The Supervisor did not perform his financial responsibilities, and the Board did … of financial operations. As a result, the Town may have levied more taxes than necessary. Specifically: The … maintain financial accounting records or present records to the Board for audit as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Lyme Central School District – Financial Management (2024M-87)
… fund balance to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; … 16 to 19 percent of the upcoming year’s budget, which was $1.0 million to $1.4 million over the 4 percent statutory limit. Did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) … a retail AUC dispensary within the county. OSC maintains a website to help local governments navigate the AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Wyandanch Union Free School District – Budget Review (B25-7-3)
… The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,336,380, which is within the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Lodi – Town Hall Capital Project (2024M-130)
… Capital Project (Project). Key Findings The Board did not adequately manage the Project. As a result: The Board … Board approved 17 payments totaling approximately $930,000 to construction contractors without adequate supporting … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Opinion 91-48
… (applicant before planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning … GENERAL MUNICIPAL LAW, §§800(2),(3), 806, 809: When a planning board member's personal attorney appears before … rise above the type of speculation that would effectively make all but a handful of citizens ineligible to sit on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 1 The collective bargaining agreement does not expressly state how the cash payment is to be calculated. It appears, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 94-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … is usually indigent. Section 8022 provides: Fee on civil appeal (a) A county clerk, upon filing a notice of appeal, is … proceedings are quasi-criminal in nature and as such would not be subject to fees which are applicable to civil matters. …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… The state Department of Health (DOH) has made limited progress in addressing the widespread failures identified in a March 2022 audit of the state’s response to the COVID-19 … system. Officials said they were strengthening their collection, use and analysis of data but did not provide …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… than expected personal income tax collections, according to a report released today by State Comptroller Thomas P. … than expected personal income tax collections and cuts to federal programs combine for a triple threat of budgetary … for the coming fiscal year before any budgetary actions to address the gap. If tax receipts continue to fall below …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… The New York Daily News published an op-ed on Sunday from New York … can be done to save lives. The full op-ed is below: Here’s what we know about our maternal health crisis: The United … The death rate here is more than 2.5 times the rates of France and Canada and 3.5 times that of the United …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingContact Information
… Thank you for your email. We have received your email. Return to …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-information