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Comptroller DiNapoli Releases Municipal Audits
… Exemptions (Westchester County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. In addition, the assessor …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Oxford – Financial … (Chenango County) The board did not receive complete and accurate financial records and reports from the current and former supervisors, or … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… Penalties (2015-F-8) An initial report issued in July 2013 found that outstanding penalties routinely had no collection … more and were often deemed uncollectible. This audit also found that there was a lack of a separation of duties … flow in the department. In a follow-up, auditors found department officials have made progress in addressing …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Butternuts – Disbursements (Otsego County) The board did not provide adequate oversight of the disbursement process and exceeded its authority under … debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. Auditors found that the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… records, forgery and corrupting the government. In January 2025, the former clerk pleaded guilty to petit larceny, … information for liabilities and fund equity in the balance sheet reports, hindering the board’s ability to monitor the …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of the State Comptroller. Steuben County – Court and Trust Funds Auditors found the commissioner generally established … records, and generally properly reported court and trust funds. However, auditors identified $100 that improperly …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.2.A Acronyms – IX. Federal Grants
… Number for Grantees and Payees ED Department of Education EFT Electronic Funds Transfer ESA Enterprise Services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsState Comptroller DiNapoli Releases Municipal and School Audits
… issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight … – Physical Accessibility to Programs and Services (Orange County) Of the 595 applicable physical accessibility …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsEthics
… Officers and Employees [pdf] Model Code of Ethics - Local Governments [docx] Model Code of Ethics - Fire … Resources and information on ethics for local officials …
https://www.osc.ny.gov/local-government/resources/ethicsComptroller DiNapoli Releases State Audits
… the following audits have been issued: Dormitory Authority of the State of New York, Mission Statement and Performance Measures … performance level for customer satisfaction for 20 percent of its customers, particularly in the areas of project design …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli: 26 School Districts in Fiscal Stress
… report filed with the State Education Department as of Dec. 28, 2018. Today’s announcement does not include scores …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressCUNY Bulletin No. CU-650
… Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter Background A Memorandum of Understanding has been … providing rate increases for employees in the titles Carpenter and Supervisor Carpenter. This agreement provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … funds. As a result, the Board reduced its transparency of financial operations, and the public did not have an … its rights as provided in General Municipal Law. As of August 31, 2022, the three capital reserve funds had …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lee – Financial … County) The board did not effectively manage the general and highway fund balances, allowing excessive unrestricted … balances to accumulate. At the end of 2024, the general and highway funds had a total of $8.3 million in unrestricted …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Program (MDRP) helps to offset the costs of most covered outpatient drugs dispensed to Medicaid patients. The MDRP … enter into an NDRA with the Department of Health and Human Services in exchange for state Medicaid coverage of most of … those drugs for which Medicaid payments were made. Covered outpatient drugs include prescription drugs, some …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementParking Structures (2017-MS-3)
… entities: Albany Parking Authority [pdf] and the Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse … The lack of periodic inspections has resulted in three Buffalo, two White Plains and possibly two Ithaca parking … by structural engineers within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Ignition Interlock Program Monitoring (2015-MS-4)
… and maintain an ignition interlock device (IID) on any vehicle they own or operate for a certain period of time. The … monitoring IID installations and negative activities of vehicle operators, and generally worked with the operators to …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4State Comptroller DiNapoli Releases State Audits
… errors occurred because some workers were charged to the wrong department payroll. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… Local government sales tax collections in August were 15.5% higher than they were during the same period in 2020, making it the fifth consecutive month that … governments continue to see much stronger collections in 2021 compared to last year when the pandemic kept people …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percent