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Wage Subsidy and Transitional Employment Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two … recommendations included in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report 2015-S - … (TANF) program provides assistance and work opportunities to needy families by granting states the federal funds and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followChautauqua County – Financial Condition (2023M-111)
… complete report – pdf] Audit Objective Determine whether Chautauqua County (County) officials adopted realistic … and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal … Determine whether Chautauqua County County officials adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Village of Horseheads – Collections (2023M-169)
… into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… within the required time frames; recover refunded funds and remit the outstanding penalty payment to the …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town 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-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16City of Long Beach – Budget Review (B24-7-4)
… deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while … from 130 to 90 percent of water usage, which the City Council has not yet authorized. Unless the rate changes are … with the legal limit. In adopting the 2024-25 budget, the Council should be mindful of the legal requirement to …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Hempstead -- Budget Review (B7-15-7)
… of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the … future is limited. The Village’s proposed budget includes a tax levy of $64,397,475, which exceeds the allowable tax … the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key Recommendations Amend …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Morris-Eaton Central … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of MorrisEaton Central …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … financial transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie … of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsGates Fire District – Audit Follow-Up (2024M-10-F)
… fire protection and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… and annual financial reports (AFR) 1 were filed in a timely manner. The 2018 independent annual audit of the … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … partially implemented the audit’s two recommendations. As a result, the Board cannot ensure District assets are fully …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fState Comptroller DiNapoli Releases Audits
… and charged with falsifying business records in the first degree, corrupting the government in the fourth degree and official misconduct. On Dec. 14, 2021, the clerk pleaded … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… (Saratoga County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Auditors … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) … eight time sheets that were missing. East Ramapo Central School District – Nonpublic School Transportation (Rockland …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Plainville Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fTioga Fire District – Audit Follow-Up (2022M-170-F)
… activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned themselves to … The District provides fire protection and emergency medical services to the entire Town and services to the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/22/tioga-fire-district-audit-follow-2022m-170-fIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they drive on … State Budget Federal Receipts Federal Spending by Major Funding Streams and Functions New York State Employees and Federal Funding Federal Support of the State’s Safety Net Medicaid …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introduction