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Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). In addition, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Horseheads – Information Technology (2025M-109)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… to the public, such as general government support, street maintenance and improvement, snow removal and fire …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Town of Cato – Supervisor’s Records and Reports (2025M-141)
… We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of … totaled $2.27 million. Audit Summary The Supervisor did not maintain complete, accurate and up-to-date accounting … on AFR non-filers and the Town’s current AFR filing status can be found on OSC’s website at …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Churchville – Procurement (2025M-140)
… according to statutory requirements set forth in New York State (NYS) General Municipal Law (GML) or the Village’s … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… treasurer should record and report financial transactions in a complete, accurate and timely manner to enable informed … incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the Board’s ability … Prepare and file the 2019 through 2024 fiscal year AFRs in accordance with General Municipal Law (GML). …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… Executive Marcus Molinaro urged local residents to sign up for a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help … Executive Marcus Molinaro urged local residents to sign up for a new savings plan called the New York Achieving a Better …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Village of Dering Harbor – Payroll (Suffolk County) The board did not establish adequate controls over payroll and employee benefit payments. The board also did not …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… small as a share of city fund revenues, but they do not reflect the next round of collective bargaining or the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedReview of the Enacted Budget: State Fiscal Year 2021-22
… process, and will be required to pay a $25 million one-time licensing fee. While the legislation provides for a … 56 Laws of 2021. Will require federal action to extend one additional year. (5) Includes all other funding flowing … Budget adds State resources and takes action to separate one-time federal funding from those increases. Total school …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22State Comptroller DiNapoli Releases Municipal Audits
… penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board did not segregate payroll duties or properly certify payrolls. In addition, the board did not implement policies and procedures over payroll. For example, direct supervisors did not review or …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… complete, accurate and detailed inventory records for all IT assets. The Regional Superintendent, IT Director, … did not adopt a comprehensive written policy for managing all IT assets. While the Regional Superintendent, a Director … funds. The School’s inventory records did not include all IT assets and no records contained adequate information …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Village of Hudson Falls – Information Technology (2025M-10)
… with the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… with the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Village of Manlius – Financial Reports (2025M-89)
… audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September 22, 2025, and … appropriations for the 2024-25 fiscal year totaled $8.9 million, funded primarily with real property taxes, … were prepared and provided to the Board members. As a result, the Board lacked the information necessary to …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Cincinnatus Fire Department – Financial Management (2025M-91)
… [read complete report – pdf] Audit Objective Did Cincinnatus Fire … for equipment, training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, … did not have supporting documentation indicating the collection date to determine the timeliness of the deposit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town of Brant – Transparency of Fiscal Activities (S9-25-23)
… [read complete report – pdf] Audit Objective Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Town of Knox – Transparency of Fiscal Activities (S9-25-30)
Did the Town of Knox Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … removal and fire protection. Audit Summary The Board did not conduct or provide for an annual audit of the … (NYS) Town Law (Town Law).In addition, the Supervisor has not prepared and filed AFRs with OSC, as required by NYS …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29