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State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to fix … safety, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. The report showed that …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases Audits
… assets were appropriately managed and safeguarded. In a follow-up audit, auditors found that DMNA has made significant progress in addressing the issues identified … nearly $160,000 in ineligible costs reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the … records and properly reported the condition of court and trust funds to the State Comptroller as prescribed by … of taking corrective action. Jefferson County – Court and Trust Funds Auditors found the treasurer generally …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… More than 97 percent of State-Funded debt has been issued by public authorities without voter approval. In SFY 2020-21, … $148.9 million in SFY 2021-22. This includes bonds issued by the Urban Development Corporation to refund certain Local … obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa2 by Moody’s Investors Service; and AA+ …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Municipal Audits
… The audit determined the clerk did not deposit 2023 tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately $560,000 daily as …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and did not reconcile bank balances to the general ledger cash balances. As a result, there is a greater risk that …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … 18 to include the designation of a depository of public funds (General Municipal Law, §800[2]). Section 801 provides …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Contract Advisory No. 26
… Prevention in Bids: Every bid made to the State or any public department or agency thereof where competitive bidding … cannot be made. Every bid made to the State or any public department or agency thereof, where competitive …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners (Board) consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mRainbow Rhymes Learning Center (Follow-Up)
… We recommended the Department recover the $473,815 from Rainbow; review another $166,665 of payments to Rainbow … $10,022 as inappropriate. These funds were recovered from Rainbow. Key Recommendation Officials were asked to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… policies and did not establish adequate processes for managing user access of Department systems. The five … and user access, patching, and a succession plan for dated programming languages. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office … “Millions of honest New Yorkers are rushing to file their tax returns. My office is watching for those who would con … new or traditional, my auditors work diligently to expose tax cheats.” DiNapoli said. “As refund fraud and identity …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsHousing Authority Administrative Expenditures (2016-MS-2)
… November 25, 2015. Background Housing authorities are public corporations that generally provide affordable housing … incomes. Housing authorities around the State manage both public housing units and Section 8 housing vouchers. Each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2XIII.10 Overview – XIII. Employee Expense Reimbursement
… This section provides Agencies with guidance on how to process a refund owed to the State by an employee using … occur for various reasons. For example, an employee may have: (i) received a duplicate payment, (ii) been paid in error, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… research complex of its kind at any university in the world. The College has a number of business relationships …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections … real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTown of Delhi - Highway Department Leave Records (2020M-53)
… maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from … was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38