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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … budgets for 2017-2020 fiscal years did not include the fund balance estimates required by Town Law. Long Lake … court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsFuel and Services
… paid eight vendors up to $66,081 more than necessary for fuel. In addition, we found DMNA lacked documentation to support: (i) the reasonableness of prices paid for the procurement of services from the ten vendors in our …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… of dollars in operational risks have been created by the funding hole, but we still do not yet know if or when … slowed or suspended capital projects due to a lack of funding. It must update its capital project dashboard to … schedules and budgets will be changed by the capital funding gap and which projects can’t move forward until …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the Board and District … million, or 10.4 percentage points, as of June 30, 2023.For perspective, the recalculated surplus fund balance as of … fund 22 full-time employees’ unemployment expenditures for the maximum benefit. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… certain federal contracts of more than $3,000. The initial site went live in 2007. Federal agencies are required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… or Report the results of the Village’s fiscal activities for the past four fiscal years to the public, as required by … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
… certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and … certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and …
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 98-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … record of the governing board's proceedings. Based on the foregoing, a member of the county board of supervisors … supervisors to recuse themselves and abstain from voting on any permissible county contracts with the firms of their …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 97-19
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … with which the fire district contracts has an interest in the contract. The interest must be disclosed pursuant to … business would have a prohibited conflict of interest in the fire district's contract with the agency. You note …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
New York State Comptroller DiNapoli today released an economic profile of the MidHudson region
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOversight of Persons Convicted of Driving While Intoxicated
… law on November 18, 2009, requires all persons sentenced for DWI on or after August 15, 2010 to install and maintain … with the governing Regulations and the New York City Plan for compliance with the Act. For July 2015, we selected a judgmental sample of 27 reports …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 91-59
… to be member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-59State Comptroller DiNapoli Releases Municipal Audits
… and did not audit the supervisor’s records, as required. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Public Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major categories used by the State Division of … 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsSUNY Bulletin No. SU-255
… Insert a row in the “ Coverage ” section and enter the payroll period begin date in the Deduction Begin Date field. … regarding the PayServ entry can be directed to the Payroll Retirement Mailbox. … To provide SUNY agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … the annual financial statements. Some exceptions to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reporting