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Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)

… at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… Town facilities. Specifically: 49 components at the Town Hall, such as carpets or mats at entrances and interior … at least 32 inches wide. 18 components at the Senior Center, such as signs identifying van accessible parking … accessible restroom stalls. 16 combined components at the Community Center, Highway Department and Recreation …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Fairview Fire District – Financial Operations (2024M-138)

… financial operations and were not transparent. As a result, there was limited assurance the information used by … Unrealistic budgets increased taxpayer burden and resulted in unrestricted fund balance totaling approximately $1.2 … Unrealistic budgets increased taxpayer burden and resulted in the District’s reserve funds, in total, increasing by …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Village of Lake George – Records and Reports (2024M-82)

… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Skaneateles – Claims Auditing (2024M-68)

… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Village of Sloan – Clerk-Treasurer (2024M-109)

… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections …

https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109

DiNapoli: Organic Farms Growing in New York

… dedicated to organic farming, exceeded only by California, Wisconsin and Montana, which boast larger-sized farms. Read …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-york

Opinion 2006-11

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … duties exception) GENERAL MUNICIPAL LAW §802(1)(b): When a town board member has an interest in town purchases from an … voting, on matters pertaining to purchases from the store. You ask whether a salaried town board member would have a …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11

DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees

… from the Bombay Justice Court while the other court clerk was absent, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 43, of Constable, was charged with grand larceny in the third degree, a D … the State Police for their work on this case.” Fleury was in charge of collecting fine money and depositing it into …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-fees

State Agencies Bulletin No. 1125

… Purpose To inform agencies of employee Social Security Number restrictions in the National ID field located at … with the numbers “900-999” in positions 1-3 SSNs with the number “666” or “000” in positions 1-3 SSNs with the number “00” in positions 4-5 SSNs with the number “0000” in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits

State Agencies Bulletin No. 1660

… To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by the … State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-fees

New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan

… to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted. Key … including any cash collected (e.g., fines and fees), were properly reported and remitted. Perform an adequate … to current liabilities) to ensure that all collections were accurately accounted for and to promptly identify …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget

… cliffs , suggest savings will be more difficult to find going forward. Continuing the delicate balance of reducing … “My team is analyzing the budget and will issue a public report next month.” …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget

Town of Jay – Records and Reports (2023M-22)

… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22

Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)

… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory … insurance reserve fund balance of $227,000 which can fund average unemployment expenditures for 78 years. Did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management

Oversight of Hazardous Materials and Waste (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Hazardous Materials and Waste ( 2017-S-51 ). About the … To assess the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-follow