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Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… Warren County Local Development Corporation – Revolving Loan Program (2021M-102), released in December 2021. The … did not provide adequate oversight of the revolving loan program. The audit included 10 recommendations to help … and improve the Corporation’s oversight of the revolving loan program, including monitoring the use of the loans and …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were … Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses (compare … help identify and correct errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… report includes five recommendations to that effect. A copy of our letter to District officials is included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mDiNapoli Report Looks at Foreclosure Impact on Local Governments
… become safety hazards and require demolition. Communities on Long Island and the Hudson Valley saw the biggest hit to their tax bases in the wake of the last recession. … issued by DiNapoli in August found these same counties on Long Island and in the Hudson Valley had the greatest …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… most steeply for energy, transportation, recreation and food. While some price increases may moderate in the months … prices on essential household items, like housing and food, will limit purchasing power and squeeze household … Annual percentage changes in the costs of transportation, food and housing; Comparisons of the NYC metro area CPI …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsSelect Financial Management Practices
… To determine if the Albany Port District Commissions Commission capital planning process and …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesPerformance Based Bus Safety Program
… has effectively implemented the Performance Based Bus Safety Program (Program) by focusing sufficiently … the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department began to implement the Program by revising its bus inspection program to focus less on high-performing …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programContact the Division of Local Government and School Accountability
… Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: … Office State Office Building, Room 1702, 44 Hawley Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax … Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032, Buffalo, New York 14203-2510 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report Compliance With Requirements to Maintain Systems at VendorSupported Levels
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… maker to detail how it handles potential and actual human rights risks in its operations and supply chain. “The … and should explain what steps it is taking to ensure human rights are upheld there and throughout its supply chain. … hold their suppliers accountable for upholding human and workers rights in order to protect themselves and their …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… Law. Each year, NYSLRS sends a Member Annual Statement (“MAS”) to each of its approximately 675,000 members. This …
https://www.osc.ny.gov/procurement/c001148State Comptroller DiNapoli Releases School District Audits
… $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and district … of state law and must improve controls over online banking to ensure these transactions are secure. District …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… New York State Comptroller Thomas P. DiNapoli has directed staff to prohibit all new investments in Russian companies and to review the New … New York State Comptroller Thomas P DiNapoli has directed staff to prohibit all new investments in Russian companies and to review the New …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewDiNapoli Orders Divestment of Russia Holdings
… announced that he has directed divestment from Russian companies and continued his prohibition of any further … the Fund would freeze all new investments in Russian companies and review the Fund’s current holdings to assess … there and restricting any further investments in Russian companies.” Securities covered by the restriction are to be …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, … of the state’s fiscal year.” State tax collections through September were $5.2 billion higher than those through the … these taxes, increased by $544 million, or 5.3%, through September. Business taxes, which include collections from the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearOpinion 90-17
… (disposition of surplus moneys) TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys remaining … and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17DiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… income tax receipts totaled $44.9 billion and were $1.5 billion above DOB’s financial plan projections and $4.2 … through December totaled $183.4 billion, which was $11.1 billion, or 6.5%, higher than last year for the same … health costs. All Funds spending through December was $1.2 billion higher than DOB projections, primarily due to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberCity of Mechanicville – Records and Reports (2012M-162)
… Findings Due to the poor condition of the City’s financial records and reports, City officials were unable to determine … The extremely poor state of the City’s financial records precluded a determination of the City’s true … and determine the correct balances in the accounting records. Ensure the City’s accounting records are accurate, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright … 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … Facilities Totals Internal Service Funds CASH FLOWS FROM OPERATING ACTIVITIES Receipts from …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows