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State Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … of the revenues, the vendor complied with all terms of the service level agreements, or the liquidated damages assessed …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsAdirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… being paid so far in 2015. DiNapoli's office has audited and approved 5.1 million state refunds totaling $4.7 billion. … to expose tax cheats.” DiNapoli said. “As refund fraud and identity theft increases, my office is working to ensure … are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsVillage of Washingtonville – Financial Condition (2013M-346)
… and ensuring that the Village is not committed to any payment before verifying that a sufficient appropriation is …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Wyandanch Union Free School District – Budget Review (B23-7-1)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Liberty – Financial Condition (2013M-109)
… not consider the affect of the unlikely collection of the full levy on its adopted budgets. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Orleans County – Department of Social Services (2012M-222)
… age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Lockport -- Budget Review (B1-15-20)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … State Comptroller DiNapoli announced completed audits for Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsOpinion 94-4
… signatures on vouchers) TOWN LAW, §118(1); GENERAL CONSTRUCTION LAW, §46: The statement of the officer whose action gave rise or origin to a claim may be executed by a signature … the claim" that he or she approves the claim and that the services were actually rendered or the goods actually …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Section 8 Housing Choice Vouchers – Federal Funding and New York
… source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving … $649.6 million in FY 2025 and $605.7 million in FY 2026 for HCV, all allocated to HPD and fringe benefits. This … totals $59.7 million in FY 2025 and $20.2 million in FY 2026. In total, HPD plans to spend $708 million on its …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, … Audit Summary County officials did not effectively manage the County’s fund balance. As a result, as of December … Did Steuben County County officials effectively manage the Countys fund balance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a useful life of … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Opinion 88-15
… insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance … from that company and the school district attorney had any of the powers or duties listed in General Municipal … 1988 John F. Forner, III, Esq., Attorney for Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-15