Search
Hammondsport Central School District – Multiyear Planning (2024M-54)
… levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five …
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)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
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)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… of the Green Acres Mall Project. There is no timeline for the completion of the audits. For access to state and local government spending and more …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, … operations. The audit included six recommendations to help the Board and officials monitor and improve oversight … chief fiscal officer and responsible for the Village’s day-to-day financial activities, which include processing cash …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Travel Advisory No. 8
… (GSA) issued updated meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownComptroller DiNapoli Releases State Audits
… have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in … of both existing and new establishments preparing food prior to obtaining the required inspection. In addition, …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… 2013, concluded that the division did not properly account for or track seized assets. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 97-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the Association solely by reason of the death of his or her spouse. You ask whether the Volunteer and Exempt … to a member of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Municipal & School Audits
… million (75%). Officials also consistently used the same attorneys since 2011 and an occupational and physical therapy …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… 89 purchases totaling approximately $95,000. Six of the 10 sole source purchases totaling approximately $30,000 lacked … and services procured were only available from legitimate “sole source” providers. Auditors also found that three …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed … City, NY Rockland Finger Lakes June 7, 2025 9:00 a.m. – 3:00 p.m. Third Annual Elmira PRIDE Festival Wisner Park 200 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backEffectiveness of the Information Technology Transformation
… (ITS) was established in November 2012 as part of a New York State Information Technology (IT) Transformation to … especially in an era of recurring turnover among top-level ITS executives. ITS is still working toward completion …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… entire act that it was not intended to receive peremptory construction. [Citations omitted]. (44 AD2d at 222-3, 354 … to be avoided under general rules of statutory construction (see, McKinney's Statutes, §144). Therefore, it …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 … You state that the tax liens are owned by the village and, in at least some cases, date from the 1930s. For purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 2003-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Law, a joint fire district that would encompass only the area of the coterminous town/village. You ask whether a … a joint fire district that would encompass only the area of the coterminous town/village. We are informed that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Cortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … that would adequately segregate the duties of day-to-day financial operations. As of November 2013 the … Adopt detailed written policies and procedures to ensure a strong system of internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Comptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits