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State Comptroller DiNapoli Releases Audits

… Thomas P. DiNapoli announced today the following audits have been issued. The Division of Military and Naval Affairs … with its requirements and, consequently, did not have assurance that drivers, monitors, and attendants across … Tax and Motor Fuel Excise Tax, as they are required to do by law. The audit uncovered weaknesses in the Department’s …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits

Debt – 2022 Financial Condition Report

… California. It was sixth highest among all states in debt per capita. At the end of SFY 2021-22, State-Funded debt … was equivalent to 4.8 percent of State personal income. The State’s accumulated deficit financing was $148.9 … Levels in Coming Years The SFY 2022-23 Enacted Budget Five-Year Capital Program and Financing Plan projects that …

https://www.osc.ny.gov/reports/finance/2022-fcr/debt

State Comptroller DiNapoli Releases Municipal Audits

… segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. … the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: State Pension Fund Value $194.3 Billion

… public health crisis is resolved. Fortunately, the state’s pension fund entered this crisis as one of the strongest in … ranked by Pew Charitable Trusts as the second best-funded pension fund in the nation with a funding ratio of 98 … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billion

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… event. Internal obligating events vary depending on the type of ARO and the ARO liability’s pattern of incurrence. … in legal or regulatory requirements; and changes in the type of equipment, facilities, or services that will be used …

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

State Comptroller DiNapoli Releases Municipal & School Audits

… and services in a prudent and economical manner and in the best interests of taxpayers. Furthermore, certain district …

https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… clerk-treasurers did not maintain complete, accurate or up-to-date financial records. As a result, the board lacked the financial information necessary to properly monitor and manage village finances. The … record financial activity totaling $10.5 million related to bank transfers, payroll, real property taxes and cash …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli Releases Annual IDA Report

… for these jobs increased slightly – from $42,000 in FYE 2022 to $43,000 in FYE 2023. The number of net jobs gained … since FYE 2014 and an increase of 11.1% compared to FYE 2022. Total tax exemptions for IDA projects were just under $2 billion, up 0.3%, or $5.3 million, over FYE 2022. Property tax exemptions represented $1.7 billion or …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-report

Opinion 89-21

Concerning a town highway the center line of which forms the boundary between two towns in different counties

https://www.osc.ny.gov/legal-opinions/opinion-89-21

Opinion 89-4

… OF INTEREST -- Banking Transactions (purchase of bonds and notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), …

https://www.osc.ny.gov/legal-opinions/opinion-89-4

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Contract Advisory No. 26

… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … in the case of a joint bid each party thereto certifies as to its own organization, under penalty of perjury, that the … approval. References : Guide to Financial Operations XI.18.I Sexual Harassment Prevention Certification … Statement on …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bids

Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)

… included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial … 19, 2014,determined whether the Department licensing and registrations systems were secure, operating effectively, …

https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systems

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and inability to recover … to officials, and also determined: The District’s use of two central network management tools for over 10 years has created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Clarence Central School District – Financial Condition Management (2022M-46)

… million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of surplus … budgets which gave the impression the District would have operating deficits totaling $6.4 million when it had … corrective action. Appendix B includes our comments on certain issues District officials raised in their …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement

… company to recover the largest monetary settlement in this type of case in the Delaware Courts’ history, but also …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlement

Town of New Baltimore – Procurement Practices (2013M-203)

… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203