Search
DiNapoli: June Tax Receipts Down 17.3% From Last Year
… receipts were $475 million below DOB’s latest projections, with shortfalls in personal income, consumption and business … June was $6.3 billion below Financial Plan projections, with Local Assistance disbursements representing $5.7 billion … million a year earlier. The General Fund ended the month with a balance of $6.9 billion, $5.1 billion higher than the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearOversight of the STEM Incentive Program (Follow-Up)
… Program (Program) to ensure recipients were in compliance with the Program rules and regulations, and whether HESC had … payments on behalf of recipients who were in compliance with Program regulations. We found that HESC had taken steps …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followComptroller DiNapoli Releases School Audits
… to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase … received and a lack of adequate supporting documentation for purchases. Mount Morris Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… personal fundraisers and now she is being held accountable for her actions," said DiNapoli. "My thanks to District Attorney Baker and the New York State Police for their partnership in bringing offenders like Hamilton to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsState Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsFuel and Services
… Background DMNA assists State and local first responders with emergencies such as Superstorm Sandy.We considered … Key Recommendations Conduct procurements in accordance with all applicable laws, rules, and regulations. Review fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in … understated, until the capital funding issue is dealt with. “There is a lot at stake for riders and toll payers. …
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)
… reserve and maintained an unemployment insurance reserve with a reported balance of $267,320 that could fund 22 … budgets and reduce both surplus fund balance to comply with the statutory limit and overfunded reserves in a manner … that benefits taxpayers. District officials disagreed with certain aspects of our findings but indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law … review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, …
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)
… reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … the past five fiscal year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law … review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, …
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)
… former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized payments … payroll function. Village officials generally agreed with our recommendations and indicated they have initiated …
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)
… . Subsequent to completing our audit, we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the audit period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer …
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
Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 98-6
… Alternative County Government Law, §§51, 155). Article 18 of the General Municipal Law (§800 et seq .) contains … a direct or indirect pecuniary or material benefit as a result of that contract. In addition, an officer or employee … his or her spouse and abstain from voting on such matters. March 9, 1998 Richard Swinehart, Esq., County Attorney County …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 97-19
… who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the … conflict of interest in the fire district's contract with the agency. You note that the treasurer receives no … officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… the region needs to carefully manage its ongoing need for services and infrastructure improvements given the … A significant number of residents commute to New York City for work. Much of the Mid-Hudson Valley has … school districts are encountering stress according to the latest scores. The percentage of the population over 65 has …
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
… unless it had an IID. There was material noncompliance with the Office’s protocols to minimize the risk that … attorneys, and rehabilitation programs in accordance with the governing Regulations and the New York City Plan for compliance with the Act. For July 2015, we selected a judgmental sample …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedOpinion 91-59
… expend these moneys for any other purpose. In connection with special acts similar to the one incorporating your … contact the New York State Insurance Department with respect to whether the establishment of a death benefit … the annuity proposed to be purchased otherwise complies with the applicable provisions of the New York State …
https://www.osc.ny.gov/legal-opinions/opinion-91-59State Comptroller DiNapoli Releases Municipal Audits
… each year (from two to 11 days late) to discuss the 2017-18, 2018-19 and 2019-20 budgets, and the budgets presented … fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The … also did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Public Safety – 2022 Financial Condition Report
… incarcerated population declined by 39,118 (46 percent), with the majority of the decline occurring in … Officers, Sergeants and Lieutenants) have been consistent with incarcerated population declines. Since 2011, the number …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety