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Town of Sherburne – Budgeting (2025M-3)
… 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program A realistic …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… “I believe shareholders have the right to know where their money is being spent. I applaud J. M. Smucker Co. for … portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingDiNapoli: Town of Bennington Audit Leads to Arrest
… The clerk in the Wyoming County town of Bennington was arrested today after auditors and investigators discovered a … Thomas P. DiNapoli. The clerk, Tina Metz, 54, was arrested by the Wyoming County Sheriff's Department and … The clerk in the Wyoming County town of Bennington was arrested today after auditors and investigators discovered a …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… corrective action. Appendix C includes our comments on the Company’s response. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the … The recent announcement that New York state will get nearly $665 million in federal funding to invest in …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… and procedures for credit card usage. Key Recommendations Amend the bylaws to contain adequate guidance and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Assistance (OTDA) in implementing the state’s Emergency Rental Assistance Program (ERAP), according to a new report … 2021, $108.8 million has been disbursed from the Emergency Rental Assistance Fund, reflecting payments and support for … fewer than 15 percent of the 1.2 million low-income rental households in New York City alone. Of the applications …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… and the New York State Police today announced the arrest of former Oneida City Chamberlain Nancy Andrews for allegedly … stealing more than $78,000 from the city over the course of 14 years. “For over a decade, Andrews allegedly betrayed her office and the trust of her community to fund her social life and gamble with …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsReview of the Enacted Budget: State Fiscal Year 2021-22
… program. Epidemiology represents funding for COVID-19 testing and vaccine preparedness and administration and …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… 30 percent of income. Agency Response In responding to our draft report, OMH officials disagreed with our conclusion …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesOpinion 2007-4
… general fund (see Village Law §5-506[1][b]; 1996 Opns St Comp No. 96-4, p 7; 9 Opns St Comp, 1953, p 374; 5 Op St Comp, 1949, p 500; see also 1982 Opns St Comp No. 82-238, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Comptroller DiNapoli Releases School Audits
… audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside … This trend is projected to continue through 2016-17. Erie 1 Board of Cooperative Educational Services – Special Aid … realized in its special education summer school and adult education programs. However, BOCES officials did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the Statewide Financial System (SFS). State laws generally require that all State revenues collected by any State officer, employee, … New York State accounts for the receipt and disposition of all state resources in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. … said. “Economic damage from the pandemic and changes to state and local laws on the use of reserves necessitates …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundState Comptroller DiNapoli Releases Municipal Audits
… , Town of Colden , City of Corning , Franklinville Joint Fire District , City of Glens Falls , Town of Palatine , … up-to-date maintenance logs. City of Corning – Foreign Fire Insurance Funds (Steuben County) Auditors examined all … State Comptroller, as required by law. Franklinville Joint Fire District – Claims Processing (Cattaraugus County) The …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… the developments. Pursuant to New York Codes, Rules and Regulations (Regulations), when they do so, owners are required to enter … in accordance with local codes and State rules and regulations. Each development has an assigned DHCR Housing …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellTown of Lewis – Records and Reports (2025M-17)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Opinion 98-14
… major categories as required in that section (see also Albany Area Builders v Town of Guilderland , 74 NY2d 372, … represents a fundamental limitation on home rule powers ( Albany Area Builders , supra ). Where the State Legislature … Village, Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 2002-4
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to … and utilize the services of the town highway department to dredge a navigable channel located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… in and around the village (e.g., construction of a parking lot). The village also has caused to be created a local … or private undertaking. In 1987 Opns St Comp, No. 87-9, p 15, we concluded that a city may loan federal grant money to …
https://www.osc.ny.gov/legal-opinions/opinion-88-79