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Mexico Academy Central School District –Financial Management (2016M-219)
… Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The District, which operates five … of the 2019-20 fiscal year, the selected reserves and unassigned fund balance will be depleted if projected … Maintain District expenditures at reasonable levels and incrementally reduce them over several budget cycles to …
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)
… records and reports. Key Findings The Supervisor did not maintain complete, accurate and timely financial records … and in a timely manner, balance sheet accounts were not properly maintained due to carrying over unsupported … by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by New York State …
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)
… and filed within 180 days of the close of the fiscal year. File the District’s required AUDs with our office within 60 days of the close of the fiscal year. District officials generally agreed with our …
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)
… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …
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
… lead plaintiff in a securities fraud class action lawsuit filed against the global cybersecurity company Crowdstrike Holdings … chief financial officer, centers on false statements made by the defendants regarding quality assurance leading up to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitTown of Volney – Financial Operations Oversight (2024M-93)
… records to the Board for audit as required by New York State Town Law (Town Law), Section 123. As a result, the … results of operations, were not filed with the New York State Office of the State Comptroller (OSC) in accordance with New York State …
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)
… Key Findings The Board and District officials did not properly manage the District’s fund balance. As a result, … levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board and District … to $1.4 million over the 4 percent statutory limit. Did not have written multiyear financial and capital plans to …
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)
… are at increased risk of paying more than necessary for goods and services. Specifically: Nine of 114 devices … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town 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)
… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … The audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Lodi – Town Hall Capital Project (2024M-130)
… provide an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and … The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Message Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedOpinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … before planning board represented by board member's personal attorney) ZONING AND PLANNING -- Planning Boards (board …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of … results in an increased amount because the daily rate divisor and, therefore, hourly rate divisor used to make … the police commissioner is entitled to a corresponding benefit. The daily rate divisor and, consequently, hourly …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… in 2010 to 4.2 percent in 2017, lower than the rate in Queens (5.2 percent) and the city (6.4 percent). Among the … success of this diverse and vibrant neighborhood,” said Queens Borough President Melinda Katz . “The hard work and … heels of Comptroller DiNapoli’s 2018 Economic Snapshot of Queens report, the release of this report on Jackson Heights …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesOpinion 94-29
… on Family Court matters) -- Exemption From (when municipal attorney represents a presentment agency or an indigent … proceedings in which the corporation counsel or county attorney represents the presentment agency or in support … expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). If the spouse …
https://www.osc.ny.gov/legal-opinions/opinion-94-29DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… identified in a March 2022 audit of the state’s response to the COVID-19 outbreak in nursing homes, according to a follow-up report released today by New York State … DiNapoli. The initial audit found the state was unprepared to respond to infectious disease outbreaks at nursing homes, …
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
… tax collections and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any … Financial Plan projected a budget gap of $4.1 billion for the coming fiscal year before any budgetary actions to … more than expected. Estimated payments made with requests for extensions to file annual tax returns declined by over …
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 oped on Sunday from New York State Comptroller Thomas P DiNapoli and Brooklyn Borough President Antonio Reynoso about maternal health in New York State and what can be done to save lives
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingCompliance With Jonathan's Law
… Disabilities (subsequently renamed the Office for People With Developmental Disabilities). Jonathan’s … facilities operated, licensed, or certified by the Office for People With Developmental Disabilities, the Office of … State Incident Management and Reporting System (NIMRS) for Facilities to record and report incidents to OMH’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-law