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Hammondsport Central School District – Multiyear Planning (2024M-54)
… million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… whether Village of North Haven (Village) officials ensured collections were properly collected, recorded and deposited. Key Findings Village officials did not ensure collections were properly collected, recorded and deposited … could be lost, misused or misappropriated. We reviewed 922 collections totaling $1.4 million and identified 486 …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… complete report – pdf] Audit Objective Determine whether East Hampton Union Free School District (District) officials … audit school east hampton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationDEC Management of Invasive Species (2019-S-026) - Maps
… Details the status of invasive species at public boat launch locations and locations of the permitted …
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsContact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… percentage of the population over 65 has been growing in all counties, as has the Hispanic and Latino population, …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 91-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Benevolent Association of Hicksville may establish an annuity program, funded by a portion of the foreign fire … the Volunteer and Exempt Firemens Benevolent Association of Hicksville may establish an annuity program to provide …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… 2022); 63 county jail and correctional facilities; and 12 New York City correctional facilities. Over the last 10 … (2016-2020) to the number of reported incidents in 2021, shooting incidents resulting in injury or death reported by …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the Queens County District Attorney’s … specific circumstances. Convicted offenders are subject to a range of sanctions including, but not limited to, license suspension or revocation, significant fines, and … To determine whether the Queens County District Attorneys …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The audit found DOH at times failed to conduct timely inspections and often lacked documentation to show critical … deliver quality care,” DiNapoli said. “Regular and routine inspections of these facilities, and correcting problems, … staffing, call bells not functioning, no clear emergency shelter plans or the presence of mold, mice or bed bugs. …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Comptroller DiNapoli Releases Municipal Audits
… fund balance or ensure annual audits were completed. More real property taxes were assessed than necessary to fund … budgets indicating the district needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The board also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 90-16
… officer or employee has an "interest" in any contract with the municipality if he or she receives a direct or … 301; In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 App Div 54, 4 NYS2d 434, pertaining to the status of a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 97-21
… reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, §30(3): Section 263 of the Education … with the State Comptroller pursuant to section 30 of the General Municipal Law. This is in response to your inquiry … from Alfred W. Haight, First Deputy Comptroller, to the Counsel to the Governor; see also memorandum, dated April 4, …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against New Jersey Woman in Alleged Theft of Over $162,000 in New York State Pension Benefits
… which is led by Chief Investigator Dominick Zarrella. The case is being handled by Assistant Attorney General …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-new-jersey-woman-alleged-theft-overXVI.3.K Interim Reporting – XVI. Financial Reporting
… will not be restated. Restatements will be made in the case of accounting changes and/or errors. Revenues - The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOversight of Disability Services (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followState Comptroller DiNapoli Releases Municipal & School Audits
… of the board’s plan to use the funds. The district’s tax levy increased by $771,762 from 2019 to 2024, meaning …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0LinkNYC Program Revenues and Monitoring (Follow-Up)
… that would offer free high-speed Internet access and phone service; a touchscreen tablet interface to access City … 911 emergency and NYC311 helpline services; free cell phone charging; and digital advertising and public service … an 8-year period, at no cost to the City, with a specified number to be installed in each borough. The Agreement was …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on political campaigns … His proposal asks companies for a comprehensive and public report that lists their spending on candidates, political … Comptroller Thomas P DiNapoli today urged Aetna Inc to report the corporate funds it spends on political campaigns …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spending