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Town of West Seneca – Audit Follow-Up (2019M-195-F)

… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-f

Village of Hudson Falls – Information Technology (2025M-10)

… plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups … websites for personal use, such as shopping, social media, streaming platforms, entertainment, personal email and … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …

https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10

Town of Pleasant Valley – Financial Management (2024M-158)

… years 2019 through 2023, the Board:  Did not consider historical or known revenues and expenditure trends when … in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance … contain realistic estimates based on available current data and historical trends. Develop a plan to use excess fund …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… remit or report collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… in the records, it is unclear whether eight recorded cash and check collections totaling $161 were deposited in … were deposited but not recorded in the records. Seven monthly reports and remittances to the Town Supervisor … the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had an …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Implementation of Train Service to Grand Central Madison

… whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer needs. We also determined whether LIRR addressed … trains 24 hours a day, 7 days a week, with limited service during the overnight hours. LIRR comprises over 126 …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madison

Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)

… ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … for operating the subways and most of the public bus service throughout New York City, and MTA Bus provides …

https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-follow

Anthem Blue Cross – Coordination of Benefits With Medicare

… June 2023. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … is one of the nation’s largest public sector health insurance programs. NYSHIP covers about 1.2 million active … or hospice. Many enrollees and their dependents have other insurance coverage in addition to the Empire Plan such as …

https://www.osc.ny.gov/state-agencies/audits/2024/08/19/anthem-blue-cross-coordination-benefits-medicare

Town of Volney – Financial Operations Oversight (2024M-93)

… report – pdf] Audit Objective  Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his … and the Town Board (Board) provided adequate oversight of financial operations. Key Findings  The Supervisor did not … and the Board did not provide adequate oversight of financial operations. As a result, the Town may have …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Village of Elmira Heights – Claims Auditing (2024M-44)

… Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined:  34 claims …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… reported collections accurately and in a timely manner. Key Findings  The Clerk generally recorded and reported … Clerk did not:  Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a … 35 that requires tax collections to be deposited within 24 hours. Remit real property tax collections and clerk fees …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Town of Wells – Records and Reports (2024M-59)

… maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key Findings  The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial reports were provided to …

https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59

Town of Butler – Highway Asset Accountability (2024M-115)

… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets.  Key Findings  … Butler Town officials adequately safeguarded and accounted for Highway Department Department assets …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115

Town of Castile – Tax Collection Remittance (P1-24-23)

… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

DiNapoli Statement on Governor's Veto of Transparency Legislation

… New York State Comptroller Thomas P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on state spending and was supported unanimously in both the State Senate and Assembly: “I am very disappointed the …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation

Town of Covington – Tax Collection Remittance (P1-24-24)

… Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… report – pdf] Audit Objective  Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

Town of Java – Tax Collection Remittance (P1-24-21)

… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21