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City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… 1,666 and 1,876 FTE jobs, respectively. The CAIDA did not monitor project performance for investment or revitalization … goals. Key Recommendations The Board should: Monitor the new project evaluation and assistance framework … measureable goals that are carried forward to agreements. Monitor goals and document project performance and action …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… The annual financial reports (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board … was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims are supported by …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Sidney Central School District - Financial Management (2019M-243)
… excessive. The District’s reported fund balances exceeded its statutory limit in all three fiscal years. After adding … the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 … budget and comply with permissive referendum and public notice requirements. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… year. Key Findings The Board has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and bank statements or compare canceled check images to approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
… The Board and Committees failed to perform adequate annual audits. The Financial Secretaries did not approve vouchers in … and financial requirements. Perform thorough and timely audits of the financial records on an annual basis. Authorize …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 1, 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is … Raquette Lake Fire District No 3 Internal Controls 2013M379 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… prior to payment. The Board has not adopted a code of ethics as required per statute. The Board did not ensure that … other documentation to prior to payments. Adopt a code of ethics to communicate the expected standards of conduct. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andOpinion 91-48
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … to the planning board is not a contract within the meaning of article 18 and, as a result, that section 801 is … application even if it were deemed a contract within the meaning of article 18. We also note that General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Museum or Military Abandoned Property
… & Ester Columbetti Unknown Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 02/19/25 4 Painting by Henry … New York, 10707 Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 07/9/25 5 Painting by Henry … with gold trim; pitcher has an image of Fort Ticonderoga's main entrance and bowl has an image of Roger's Rock Hotel and …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 94-29
… or county attorney represents the presentment agency or in support proceedings in which the corporation counsel or … agency and the underlying petition is dismissed; and (2) support proceedings where the corporation counsel or county … in nature and that the party represented in a support proceeding is usually indigent. Section 8022 …
https://www.osc.ny.gov/legal-opinions/opinion-94-29State Comptroller DiNapoli Releases Municipal & School Audits
… sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply with state law or … which lacked pertinent information. As of Sept. 10, 2025, AFRs were filed between 41 and 1,322 days late. Village …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… deaths from 2018 to 2020 were found to be preventable. In short, the maternal health crisis is stark, alarming and in … collect information that includes age, race, ethnicity, insurance, neighborhood of residence and morbidity type. A …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli 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-issuesOpinion 92-24
… town within the county. The other newspaper is published daily, mailed as second class matter and has a paid …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli Releases Annual IDA Report
… since 2012, reported project values have risen steadily. County IDAs were responsible for 61.8% of all active IDA … person). IDAs’ total revenues of $123 million in 2022 were down $9.3 million from 2021. Charges for services accounted … the highest expenses ($5.97 million), followed by Genesee County ($4.07 million) and Erie County ($3.86 million). …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportCompliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying with the requirements established … for People With Developmental Disabilities, the Office of Mental Health (OMH), or the Office of Alcoholism and … To determine whether the Office of Mental Health is complying with the requirements established …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The Supervisor, as chief … however, the 2024 AFR remained outstanding as of June 23, 2025. The lack of accurate monthly and annual financial …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47