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Oversight of Juvenile Detention Facilities (Outside New York City)
… January 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and … to and spread of the virus. Admissions rose to 1,854 by 2023, or 7% above the 2019 level. Both the average length of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityTown of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Middletown – Payroll and Leave Benefits (2024M-26)
… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Livonia Central School District – Conflict of Interest (2024M-89)
… Central School District (District) officials had interests in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, … Central School District District officials had interests in District contracts that were not in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Lake George – Records and Reports (2024M-82)
… Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate and … Determine whether the Village of Lake George Village Treasurer maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66City of Rensselaer – Accounting Records and Reports (2023M-26)
… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … Determine whether the City of Rensselaer City officials maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because the Village’s true financial position was unknown. The Clerk-Treasurers did not … as of August 9, 2024. The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli Issues Report on Transparency of Village Fiscal Activities
… “Villages provide critical services to residents, and many are doing a good job of giving the public a transparent look at how they are spending taxpayer money,” DiNapoli said. “Those … 210 villages (40%) filed late, after the statutory due date, and 76 villages (14%) had not filed as of Sept. 13, …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131DiNapoli: Numbers of Homeless Population Doubled in New York
… and their situations can be temporary or hidden. The U.S. Department of Housing and Urban Development (HUD) uses a … the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkBiography of the New York State Comptroller Thomas P. DiNapoli
… Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/about/comptroller-biographyTown of Lodi – Town Hall Capital Project (2024M-130)
… the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors … corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … action. Appendix C includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Contact the Division of Local Government and School Accountability
… about career opportunities with LGSA. Local Government and School Accountability Help Line - 1-866-321-8503 or (518) … Office of the State Comptroller Local Government and School Accountability 110 State Street, 12th Floor Albany, NY … Contact the Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32DiNapoli Report Identifies Trends in Causes of Subway Delays
… troubling delays by targeting the main issues slowing down trains, including planned maintenance work, police and … of pre-pandemic levels, there have been 214,714 delays, down 13% compared to the same period last year. Understanding … or medical response caused 23% of delays in 2024, but were down 7% in the first half of 2025 compared to the same period …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delays