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Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… Town. The Town Board (Board) did not adequately monitor transfer station punch card purchases or sales, review the … remit all clerk fees and taxes collected. Account for 262 transfer station punch cards totaling $8,500. Annual total … in 2022, a reduction of 21 permits (58 percent). Dog license fees recorded as collected decreased from 634 …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72DiNapoli Releases Budget Review for City of Buffalo
… fund budget deficit of approximately $103 million in the 2026-27 fiscal year, in part, because the city historically … Municipal Assistance state aid; and $10.5 million of local tribal casino proceeds for which there is no current … resulting from impending collective bargaining agreement negotiations. Five of the city’s eight such agreements are …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloFinancial Reporting and Asset Allocation
… of New York State Common Retirement Fund (Fund) management and investments. Monthly Disclosure of Investments & … Monthly reports disclose in detail investments and transactions, hiring fund managers, and the involvement of placement agents. 2026 April | March | …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationVillage of Whitehall – Records and Reports (2026M-9)
… The Village’s accounting records included three operating funds during the audit period: general, water and sewer. The … liability accounts among the Village’s three operating funds and capital projects fund as of May 31, 2025, and …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Comptroller DiNapoli Releases School Audits
… without a valid purchase order, committing the district’s funds without proper authorization. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1DiNapoli Statement on His Placement Agent Ban Becoming Law
… P. DiNapoli today issued the following statement after Gov. Cuomo signed DiNapoli's legislation to prohibit the use … P DiNapoli today issued the following statement after Gov Cuomo signed DiNapolis legislation to prohibit the use of …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … leave accrual spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending … district has not developed a formal reserve plan, appears to have overfunded the unemployment reserve, and did not have …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" … because, when conducted effectively, it can identify claims that have violated or bypassed purchasing and other … offices is located at the end of this publication. Please contact the regional office for your locality with any …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … infusion of federal funds, the region faces service cuts in 2021 that would change public transit as we know it. It’s … to get through 2020 and saddling it with even more debt in the coming years. “The severe service cuts the MTA has …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itIntroduction – Federal Funding and New York
… and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by … Income Home Energy Assistance Program Federal Employees in New York State Federal Employees in New York State Federal Employment Loss in NY in 2025 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionLehman College – Controls Over Bank Accounts (Follow-Up)
… have turned over to the State. As of March 2015, these funds totaled over $1 million. These findings point to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followControls Over Cash Advance Accounts
… resolve old outstanding items and resolve the five items on the March 2014 reconciliation. Periodically review some …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCounty of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Kendall Central School District – Capital Project (2017M-194)
… period July 1, 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of … Kendall Central School District Capital Project 2017M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Williamsville Central School District – Financial Management (2016M-274)
… 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga … operates 13 schools with approximately 10,000 students, is governed by an elected nine-member Board of Education. … used for self-insurance for dental and other claims, which is not an appropriate use of this type of reserve. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
Orleans Niagara Board of Cooperative Educational Services Financial Management 2016M72
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mJericho Union Free School District – Financial Management (2016M-328)
… the District budgeted for and paid the debt-related principal and interest from the general fund each year. The … action, in accordance with statute, to reduce excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Village of Suffern – Budget Review (B26-6-3)
… 2026-27 budget. Background The Village of Suffern is located in Rockland County. Chapter 99 of the Laws of 2015 … with the fiscal year during which the local government is authorized to issue the deficit obligations, and for each … limit because it includes a tax levy of $12,796,068, which is within the limits established by law. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3