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DiNapoli Calls for Reforms to State Fiscal Practices
… recommendations in a report, “ Unfinished Business: Fiscal Reform in New York .” The report demonstrates that despite … Promote more responsible debt practices. While the Debt Reform Act of 2000 attempted to limit debt and debt service, its …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… many major budget problems remain. Moving forward, careful short- and long-term budget planning is needed for the … in 2014-15, this resulted from one-time revenues from the sale of two properties totaling $10.1 million. While the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsPublic Safety – 2021 Financial Condition Report
… which include: 50 State correctional facilities; 63 county jail and correctional facilities; and 13 New York City … Court (YPCC) or transferred to Family Court or a county probation department. Youth who are 16 and 17 can no longer … or a county probation department and treated as juvenile delinquents with opportunities for diversion. …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyMedgar Evers College – Controls Over Bank Accounts
… adequately assured that all Medgar Evers College MEC bank acc …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… established the Program under Title V of the federal Clean Air Act Amendments of 1990 (Act). The purpose of the Program … excess of established limits. Pursuant to New York’s Clean Air Compliance Act of 1993 (CACA), the Department is … responsible for developing and administering this Program. Air pollution sources subject to the Program must obtain an …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceState Comptroller DiNapoli Releases Municipal Audits
… reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (Saratoga County) The three towns of Hadley, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – January 31, 2025 … Understanding the Audit Area A comprehensive investment program helps ensure that officials operate within the … oversight and accountability. A comprehensive investment program includes a written investment policy that can provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69City of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … reporting and forward to January 29, 2026, to update the City’s financial reporting status and review the most … audit report. Understanding the Audit Area The Common Council (Council) is responsible for managing and controlling …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … interested parties were prevented from being informed of the Village’s financial position. Because the … through 2024-25 AFRs late with the New York State Office of the State Comptroller (OSC), including the 2021-22 through …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal Audits
… did not establish written policies and procedures for debit card usage or review the bank statements and supporting … Benefits (Ulster County) Town officials overpaid health insurance buyout incentives to two employees by more than …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… remained in compliance with state or local laws. Town of Holland – Real Property Tax Exemptions (Erie County) Auditors …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have appropriate proof of … past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … District – Separation Payments (Albany County) The former business manager’s separation payment was inadequately …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… and approved prior to payment. Auditors also found credit card claims, paid by wire transfers, were not audited and … The tax certiorari reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… and completed timely and within budget. Office of Victim Services (OVS): Controls Over Selected Expenditures … controls generally ensured that its expenditures for crime victim compensation claims, grants, and forensic rape … made only to eligible victims and providers for eligible victim services. However, auditors identified minor …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have … score of 75. The villages of Addison (Steuben County) and South Dayton (Cattaraugus County) were also in “moderate … score this year with Addison going from 53.8 to 61.7 and South Dayton going from 47.5 to 55.4. The system, which has …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… State Comptroller Thomas P. DiNapoli released a report … the transparency of the operations of local governments. State and local policymakers and the public can access this … are required from all local governments; Constitutional Tax Limit (CTL) forms, which are required from all counties, …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, each of which have … (Steuben); Millbrook (Dutchess); Oriskany (Oneida); and South Dayton (Cattaraugus) are designated as being …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stress