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Steuben County – Court and Trust Funds (2024-C&T-4)
… funds. Key Findings The Commissioner or her confidential secretary did not perform bank reconciliations, and no …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … that have contributed to ongoing fund balance deficits in the general fund. During this period, the Village received …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … $3.2 million. Key Finding The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the School’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… the Montauk Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … assess the Montauk Fire Districts District progress as of October 2025 in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
New York State Comptroller Thomas P DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for stealing nearly $60000 from the village
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Clerk Pocketed Thousands in Fines
… Lisa Dillon after an investigation with the St. Lawrence County Sheriff’s Office found the former town of Norfolk … to conceal her crimes,” DiNapoli said. “The St. Lawrence County Sheriff’s Office was instrumental in helping my staff … DiNapoli’s Division of Investigations by the St. Lawrence County Sheriff’s Office after the Justices reported their …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Casino Revenues and … (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: commercial, video lottery terminal (VLT), and …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… the Board has adopted a policy to address computer and Internet use and password security, it has not distributed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyCity of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … the City took appropriate action on our recommendations in the budget review letter issued in March 2015. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2City of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… and monitoring process for certain projects from January 1, 2008, to August 31, 2012. Background The overall goal of … speculative project involving the purchase of land and installation of a water line. The Board failed to use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalCity of Glen Cove -- Budget Review (B17-7-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are … the City took appropriate action on recommendations in our previous budget review issued in October 2016. Background The City of Glen Cove, located in …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Fire Safety (2015-MS-1)
… [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , … Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit their 2013 Uniform Code …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town … funds’ expenditures were approximately $145 million in 2012. Key Findings From 2008 through 2011, the general … million, mainly due to over-estimation of certain revenues in adopted budgets. Although the general fund reported an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… audit period, the County distributed nearly $74.3 million in sales tax revenue to the Town. Audit Summary Town … that, if implemented, will improve the Town’s process in properly budgeting for and allocating sales tax revenue. Except as specified in Appendix C, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Fine Fire District – Audit Follow-Up (2023M-81-F)
… audit report Fine Fire District – Board Oversight (2023M-81), released in October 2023. The audit determined that …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/fine-fire-district-audit-follow-2023m-81-fAgency Guidance to Employees on Determining Value of the Personal Use of Employer-Provided Chauffeur Services
Agency Guidance to Employees on Determining Value of the Personal Use of Employer-Provided Chauffeur Services
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att2.pdfAgency Guidance to Employees on Determining Value of the Personal Use of an Employer-Provided Vehicle
Agency Guidance to Employees on Determining Value of the Personal Use of an Employer-Provided Vehicle
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/payroll-bulletin-2059-att1.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) 90-Day Response
To assess the extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f14-response.pdf