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Scarborough Fire District – Board Oversight (2025M-117)
… Did the Scarborough Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the … submissions, and forward to April 30, 2025, to review Commissioners’ training certifications. Understanding the … five-member Board, including the Chairwoman and four Commissioners, is responsible for the District’s general …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Elmira City School District – Capital Projects (2025M-21)
… to the 2020 Capital and Energy Performance Improvements Project (Project)? Audit Period March 19, 2020 – January 31, 2024. We … vendors as possible. District voters approved the ongoing Project, with a budget of $76.8 million. Although the Project … for two professional service contracts related to the Project …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Physical Accessibility to Programs and Services (2025-MS-1)
… serious difficulty walking or climbing stairs. 1 According to the ADA Update: A Primer for State and Local Governments , … Yorkers, have some form of disability. 3 Physical barriers to accessibility may exclude individuals with disabilities … programs and services and have physical access to the facilities where those programs and services are …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… Overall ridership on New York City’s regional transit system is not … MTA’s large budget gaps are coming into greater focus as ridership remains well below pre-pandemic levels and federal … close budget gaps and how it can adjust to continued low ridership levels and shift service to meet changes in …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandComptroller DiNapoli Announces State Contract & Payment Actions
… of Building 5 to house New York’s new Business Services Center. Workers’ Compensation Board – Imaging Services Approved $49.7 million for imaging services with the NYS Industries for the Disabled. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… State Comptroller Thomas P. DiNapoli released a report … the transparency of the operations of local governments. State and local policymakers and the public can access this … are required from all local governments; Constitutional Tax Limit (CTL) forms, which are required from all counties, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… The Buffalo News published an op-ed from New York State Comptroller Thomas P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by the coronavirus. The … The Buffalo News published an oped from New York State Comptroller Thomas P DiNapoli today pressing the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… greater transparency for nondiscretionary costs that it does not have direct control over to help the public, policymakers and … spending rose to $41.6 billion in FY 2022, an increase of $7.4 billion from FY 2015. As a share of total …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… in commerce as workers, consumers, and business owners. For an economy to function, people must feel safe to go to …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… in 2013 vote) Peabody Energy 2013 Dr. Pepper Snapple Group Harley-Davidson Inc. KeyCorp Noble Energy Inc. PepsiCo, … fund in the United States with estimated assets of $178.1 billion as of March 31, 2016. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Corp. CF Industries Peabody Energy 2013 Dr. Pepper Snapple Group Harley-Davidson Inc. KeyCorp Noble Energy Inc. PepsiCo … pension fund in the United States, with an estimated $209.1 billion in assets under management as of Dec. 31, 2017. The …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s … protection. Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial … Municipal Law (GML) Section 30, the Supervisor did not provide the Board with complete monthly financial reports. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… government support, street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… made timely deposits after collection. When Town funds are not deposited in a timely manner, there is an increased risk that Town funds could be lost, stolen or misappropriated. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Union – Transparency of Fiscal Activities (S9-25-40)
… monitor the Town’s financial position and available fund balance to make informed decisions. Because the Comptroller … operations. Provide monthly budget status reports and balance sheets to the Board. Without a periodic review of all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Opinion 90-24
… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …
https://www.osc.ny.gov/legal-opinions/opinion-90-24LinkNYC Program Revenues and Monitoring
… were installed and maintained to ensure user privacy and Link availability according to contract terms. The audit … detailed the required annual fee schedule as well as the Link installation schedule over the contract period, and … results of reviews and recording advertisements during Link site inspections. Increase monitoring of the daily …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoring