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City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4CUNY Bulletin No. CU-342
… Purpose To inform agencies of the implementation of new increment … Increments. Existing increment codes were not adequate to identify an employee’s status/movement within the PSC … 12C, paychecks dated September 11, 2008. Agencies must submit a DTA/CIC to identify employees whose appointment or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesState Comptroller DiNapoli Releases Municipal and School Audits
… assurance that certain services with vendors were provided in accordance with contract terms, and payments were … fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. … period. Delaware Academy Central School District at Delhi – Financial Management (Delaware County) The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… inaccurate because the county’s director of real property tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process … the village’s financial condition. The budget includes a tax levy of $5.4 million. Similar to the revenue and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. … and took no action. Town of Clifton Park – Physical Accessibility to Programs and Services (Saratoga County) Of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… needed to process SNAP applications correctly and in a timely manner. Department officials also did not have … (28%) nor did they process nine approved SNAP cases (20%) in a timely manner. These cases were approved between one and … a valid and legal town purpose. City of Cohoes - Physical Accessibility to Programs and Services (Albany County) Of the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition … the chief water operator procured all goods and services in accordance with village policy. As a result, there is an … in $32,000 of unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports … information necessary to properly monitor and manage village finances. The clerk-treasurers did not properly … tax collections totaling approximately $882,000 within 24 hours or record 2023 tax collections totaling approximately …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of this review was to assess the town’s progress, as of December 2024, in implementing recommendations in a March … records as required by state law. Montauk Fire District – Payroll – Advanced Life Support (ALS) Employees (Suffolk … million for all funds to $7.7 million as of the end of 2023 or 118% of the 2024 appropriations. The board also did …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… City of Middletown – Payroll and Leave Benefits (Orange County) City officials did not accurately pay employees’ … or provided the board with adequate financial reports, bank statements, canceled check images and bank … ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From Jan. 1, 2023 …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… procedures or disable 551 unneeded network user accounts. Stafford Fire Department Inc. – Financial Management (Genesee …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… they may not recover data and resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash … collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not accurately record collections totaling $1,804 and cemetery department collections and code enforcement permit …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit … the charter-established deadline. The proposed budgets for the general and recreation funds are not structurally …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… County) The board did not audit claims before payment to ensure they were for appropriate village purposes, … overpayments and claims with insufficient documentation to ensure they were appropriate. Auditors reviewed 30 claims … its operations and includes revenue estimates that may not be achievable. …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… without detection. Copiague Fire District – Mechanic Shop Operations (Suffolk County) The board and district officials did not adequately monitor the shop’s financial condition or safeguard district assets, … from the vehicle owners. Town of Hempstead – Vehicles and Fuel Usage (Nassau County) Town officials did not adequately …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time than she was entitled, resulting in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Groton – Highway Department Asset Accountability (Tompkins … for department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, obtain board approval for all disposals or dispose of department assets in accordance with the town’s …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not have assurance that goods and … were paid prior to board audit and approval, which could result in the district making improper or inappropriate … authorize the pre-payment of utility service claims. As a result, four claims totaling $1,267 were paid prior to the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits