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New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, but this funding is not … and savings have not been identified. The MTA must hold up its end of the bargain and identify how it’s going to save …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTaxes – 2021 Financial Condition Report
… the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, … of the states rely more heavily on sales and user taxes. Effective January 1, 2021, the State’s top personal … single tax source overall. Over 62 percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesReview of Advance Contract Payments
… Purpose The objective of our examination was to determine whether the New York … advanced funds in accordance with the terms and conditions of the contracts. Background Our office examined certain … or agreements (contracts) by SED during the period of July 2012 through July 2018. We selected 13 contracts …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsOversight of Hazardous Materials and Waste (Follow-Up)
… January 1, 2015 through May 4, 2018, examined whether State University of New York (SUNY) institutions have …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followState Comptroller DiNapoli Releases Municipal Audits
… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … (Nassau County) The board and town officials need to continue to improve their management and oversight of the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… a code of ethics and ensure that officials and employees are familiar with and follow requirements as they relate to …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and … raised in the District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Tioga County – Social Service Contracts (2023M-162)
… for four months. Officials did not ensure a contract price reduction was in accordance with contract terms, … to ensure performance measures are met. Negotiate price reductions based on current contract terms. County …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Whitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Town of Jay – Records and Reports (2023M-22)
… - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … Determine whether the Town of Jay Town Supervisor maintained complete accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Montauk Fire District – Board Oversight (2024M-117)
… Determine whether the Montauk Fire District District Board of Commissioners Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136New GASB Standards
… Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain … Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police … Instead, she is now charged with a felony," said State Comptroller Thomas P. DiNapoli. "I will continue to … or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th Floor, 110 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemState Government Accountability - Special Reports
… Program Audits (2021-2023), April 2024 Other Improving Government Efficiency and Effectiveness, October 2021 … Reports on special topics issued by the Division of State Government Accountability …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… of Military and Naval Affairs (DMNA) used a catering company which tacked on $20,000 in excessive costs, according … of Military and Naval Affairs DMNA used a catering company which tacked on $20000 in excessive costs according …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recovery