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Hudson Housing Authority – Information Technology (2019M-224)
… review and update routinely or when significant changes in the environment occur. Create and maintain service level …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Monsey Fire District – Board Oversight (2020M-62)
… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Mount Markham Central School District – Financial Management (2020M-39)
… that appropriate fund balance that is not needed or used to fund District operations. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Patterson - Information Technology (2020M-37)
… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of LaGrange – Financial Management (2023M-139)
… (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance. Key … to financial needs without a multiyear financial plan and more taxes may have been levied than necessary. Key … Comply with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… put forth today by Governor Hochul comes at a time of continued economic growth and improving revenues. State … is projected to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned about the out-year … commitment to increasing statutory reserves is necessary. “My office will release a more detailed analysis of the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetTown of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… Community Center, such as accessible drinking fountains. 11 components at the Public Library, such as accessible … doorways to study rooms. Eight components at the Town Court, such as signs identifying van accessible parking …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… report – pdf] Audit Objective Assess whether the Town of Big Flats (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 541 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … the City Hall, such as accessible entrances to restrooms and wheelchair accessible lavatories. 21 components at the … at the Police Station, such as signs with raised lettering and Braille. Recommendation City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26DiNapoli: MTA’s Subway Station Repair List Is Growing
… are rated 4.0 or higher. The MTA recently completed its latest survey, which is based on 2017 observations. The … but the share of edges in need of repair has grown. The latest survey found that 65 percent of platform edges were … most heavily used station (Main Street station on the No. 7 line) 45 percent of the structural components were worn or …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingComptroller DiNapoli Releases School Audits
… District and the Wappingers Central School District . “In an era of limited resources and increased accountability, … million of fund balance to finance district operations in fiscal years 2011-12 through 2013-14. Cuba-Rushford … from 7 to 14 percent more than actual expenditures. In addition, unrestricted fund balance annually exceeded …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH LAW, §3002; TOWN LAW, §176-b; VILLAGE LAW, §10-1006: …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Opinion 92-53
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- … Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher … of 1.9 percent from last year, and $59.5 million above the latest projections. Total tax collections through January …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… DiNapoli. “Now he will serve jail time for his actions. My initiative to fight fraud on the retirement system has … guilty plea represents another successful outcome by my office in our ongoing partnership with Comptroller …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftTown of North Salem - Agricultural Exemptions (2018M-194)
… report - pdf] Audit Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural … Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
… absence request form. Vacation and sick leave balances for 11 of 33 employees tested (33 percent) were overstated on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMcLean Fire Department - Financial Operations (2018M-40)
… Periodically review bank statements, canceled check images and bank reconciliations. Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Village of Nelliston - Payroll and Accounting Records (2018M-162)
… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162