Search
State Comptroller DiNapoli Releases Municipal Audits
… County , Village of Nelliston and Town of Plattsburgh . "In today's fiscal climate, budget transparency and … a $288 charge for the supervisor's personal cable bill. In May 2018, during our audit, the supervisor reimbursed the … time and vacation leave was not always accrued and paid in accordance with the collective bargaining agreement. …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Midway Fire District – Claims Auditing (2025M-143)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … Specifically, we identified the following discrepancies in the Board’s audit of 12 claims, that totaled $107,617, or … their assertions. Five claims totaling $19,660 were paid in advance of audit and approval prior to the monthly Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the board should conduct a … taxpayers have less assurance that purchases were made in the most prudent and economical manner. We reviewed 543 … card transaction totaling $1,406 without obtaining quotes in accordance with the Village’s Board-adopted procurement …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Auburn Enlarged City School District – Building Access (S9-26-13)
… individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities … had active, but unneeded, accounts with assigned badges in the system: 26 District employees and one non-employee had … District officials had a process for adding accounts in the system for employees and non-employees, no one …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/10/auburn-enlarged-city-school-district-building-access-s9-26-13New York Mills Union Free School District – Building Access (S9-26-18)
… individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities … accounts and removed those that were no longer needed in a timely manner, Clearly assigned responsibilities for … and Developed written procedures for adding accounts in the system for employees, issuing badges and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/new-york-mills-union-free-school-district-building-access-s9-26-18Holley Central School District – Building Access (S9-26-4)
… individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities … had active, but unneeded, accounts with assigned key fobs in the system: 14 District employees had two or more key … District officials had a process for adding accounts in the system for employees and non-employees, no one …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/holley-central-school-district-building-access-s9-26-4Batavia City School District – Building Access (S9-26-10)
… individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities … had active, but unneeded, accounts with assigned key fobs in the system: 16 District employees had a total of 34 active … District officials had a process for adding accounts in the system for employees and non-employees, no one …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/31/batavia-city-school-district-building-access-s9-26-10Village of Lacona – Cybersecurity (2026M-23)
… The Board and officials also have minimal assurance that, in the event of a disruption or disaster (e.g., a ransomware … and report critical IT systems failures or data breaches in a timely manner. Without effective cybersecurity … incident response, which could potentially result in unauthorized access to Village IT assets and data. …
https://www.osc.ny.gov/local-government/audits/village/2026/08/07/village-lacona-cybersecurity-2026m-23Groton Central School District – Building Access (S9-26-15)
… individuals can enter school buildings. By limiting access in this way, schools can better safeguard their facilities … had active, but unneeded, accounts with assigned key fobs in the system: One employee, the Maintenance Supervisor, had … District officials had a process for adding accounts in the system for employees and non-employees, no one …
https://www.osc.ny.gov/local-government/audits/school-district/2026/08/21/groton-central-school-district-building-access-s9-26-15State Agencies Bulletin No. 2369
… stop payment, replacement, reversal, or exchange request in PayServ. Once approved, a stop payment request cannot be … mailing address located on the Modify a Person page in PayServ or to a deceased employee’s next-of-kin. Agency … exchange requests through the Request Stop Payment panel in PayServ. If the stop payment is for a lost or destroyed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateJustice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy … As of March 31, the Fund had 44.14% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (21.53%), private equity …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterXII.8.C Payment Intercepts – XII. Expenditures
… funds scheduled to be paid to one entity must be diverted, in whole or in part, to another entity, the Business Unit must send a … The Business Unit must include the following information in its letter: The original entity to be paid The entity in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… him more than $6,000, before his actions were discovered in a joint investigation by New York State Comptroller Thomas … appreciate the work of the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service and public employment,” District Attorney …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeManagement of Energy Consumption
… by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to 1990 (or alternate … 31, 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved approximately …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… amount of expenses the Department of Motor Vehicles incurs in its administration of the Motor Vehicle Financial Security … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … Finding We found the Statements referred to above present, in all material respects, the expenditures of the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessablePersonal Income Tax and Property Tax
… million credits for payment totaling over $1.6 billion . In addition, the Department paid nearly 2.5 million levy year … 19,049 questionable or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of over $1.1 million. In addition, we …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for overpayments we identified, recover $426,637 in overpayments owed by State employees and identify an …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Chenango County – Court and Trust Funds (2025-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management