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Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board with records for …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… Signature Contracting Procedures for the Fiscal Year End Contracts with Nonprofit Organizations As a rule, … System, including instructions for enrollment, see XI.16 Vendor Responsibility . EDSS provides authorized agency …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… (COA) is the foundation of the Statewide Financial System (SFS). It provides each business unit, department, fund, … The development and implementation of the COA for the SFS allows the State to realize significant benefits: … operations; and generates savings by streamlining agency administrative practices. Enhances Controls – Improves …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Village of Catskill – Accounting Records and Reports (2024M-66)

… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

Village of Lake George – Records and Reports (2024M-82)

… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… complete report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) … records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did not follow basic accounting practices by …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with … action. Appendix B includes our comment on an issue raised in the response. … Determine whether the Village of Riverside …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

DiNapoli Issues Report on Transparency of Village Fiscal Activities

… By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State … a good job of giving the public a transparent look at how they are spending taxpayer money,” DiNapoli said. “Those …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities

Biography 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-biography

Oversight of Juvenile Detention Facilities (Outside New York City)

… lacked support for a required assessment or documentation, 16 had assessments or documentation completed late, and nine …

https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-city

City 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-26

Town 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-131

DiNapoli: Numbers of Homeless Population Doubled in New York

… affordability crisis, and more families are running out of options and ending up on the street or in shelters,” … just a New York City problem, it is impacting communities all over the state. New York needs to examine how it’s using … the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-york

XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures

… Weaknesses” or “Unsatisfactory.” Agencies hosted by the Business Services Center (BSC) or another entity are required … audit, the agency should perform a risk assessment of its business processes and select another area for audit. Audit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-process

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the financial … Properly record financial activity totaling $10.5 million that related to the processing of bank transfers, payroll, …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… [read complete report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … the leave time that they used, or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149