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City of Mechanicville – Financial Oversight (2025M-78)
… operations to ensure that public funds are managed with accountability, transparency and integrity. This … function can help maintain public trust, ensure compliance with legal requirements and prevent mismanagement, waste and … the Mayor did not establish formal procedures to monitor financial reporting, verify the accuracy of the …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town of Salem – Financial Management (2015M-295)
… Washington County and has a population of approximately 2,700. The Town is governed by a five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295City of Ithaca – Records and Reports (2025M-114)
… [read complete report – pdf] Audit Objective Did City of Ithaca (City) officials maintain complete, accurate and … for City officials tasked with overseeing the use of public funds. This critical function can help maintain … not submit Annual Financial Reports (AFRs) to the Office of the State Comptroller (OSC) in accordance with New York …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… [read complete report – pdf] Audit Objective Did the Taberg Volunteer Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial … Period January 1, 2024 – August 26, 2025 Understanding the Audit Area A fire company treasurer must maintain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… and collections? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area The Village provides … authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards … within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… and its mission. From January 1, 2024, through October 31, 2025, the Company’s revenues and redeposited startup cash 1 … Board and membership did not review necessary financial information to help ensure that the Company’s financial … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Village of Canaseraga – Claims Audit (2023M-48)
… and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village purposes, … have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, 205 … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48How to Obtain Your Personal Records Under the Personal Privacy Protection Law
… or other identifier such as an address). How to Make a Request Requests for access and corrections must be written. … Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Email: PrivacyOfficer@osc.ny.gov Proof of Identity Proof of identity (e.g., notarized …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawTown of Cato – Supervisor’s Records and Reports (2025M-141)
… complete, accurate and up-to-date accounting records and reports? Audit Period January 1, 2022 – November 6, 2025. We … complete, accurate and up-to-date accounting records and reports for informed decision-making, legal compliance, … maintaining accounting records and providing financial reports to the Town Board (Board). The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Did the Village of Coxsackie Village Treasurer Treasurer maintain and provide …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Cybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… recordkeeping and reporting duties required of this position. Key Findings The Comptroller did not adequately … recordkeeping and reporting duties required of this position. We identified the following inaccuracies: 88 checks … recordkeeping and reporting duties required of this position …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Village of Whitehall – Records and Reports (2026M-9)
Did the Village of Whitehall Village ClerkTreasurer maintain complete accurate and timely records and reports
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Medicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… explaining why violators are not being punished, according to an audit released today by State Comptroller Thomas P. … enforcement actions whatsoever,” DiNapoli said. “According to federal authorities, one in six Americans contracts a … illness every year from eating establishments. Failing to hold those with serious violations accountable could be a …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… “The murders of three Israeli teenagers, innocent young men whose future’s held great promise, are both shocking and … The murders of three Israeli teenagers innocent young men whose futures held great promise are both shocking and …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… Increasingly, counties across New York state are providing emergency medical services (EMS), amid a drop … but more state action is needed to ensure localities are able to provide dependable emergency services around the … DiNapoli said. “Local governments across the state are facing staff shortages and funding issues in their effort …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… balance that inspirational growth with responsible development that keeps people in their communities.” Senate … leading in young households at (10.7%). Residents of the area were more likely to have a high school diploma (87.1%) … Nutritional Assistance Program (SNAP). Housing This area of Queens, particularly L.I.C.-Hunters Point, has …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term … Officials in the city of Amsterdam are unable to properly assess and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingOversight of Career and Technical Education Programs in New York State Schools (2019-S-29) 180-Day Response
To determine whether current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29-response.pdf