Search
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District … because the District had a total of $2.5 million in operating surpluses in two of the three subsequent fiscal years. The central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … village funds and misappropriated more than $1.1 million for personal gain. The former clerk-treasurer was able to … enabled the former clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Review of Travel Card Expenses
… (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January … determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mTown of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, and … has not filed the annual update document with the State Comptroller’s Office for the years 2009, 2010, 2011 and … balances. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Town of Shandaken – Payroll (2013M-201)
… The Town’s general fund expenditures for the 2012 fiscal year totaled $3,035,009, of which $1,574,274 were for …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Liberty – Financial Condition (2013M-109)
… for use. Make the necessary adjustments to the levy each year, within the real property tax cap limit, to offset the …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ … total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… fund expenditures totaled $2.3 million for the 2016 fiscal year. Key Findings The Board did not regularly review …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Ellery – Justice Court (2014M-269)
… was to examine the Justice Court’s financial activity for the period January 1, 2009 through August 6, 2014. … payments received. The Board did not perform or provide for an annual audit of the Justices’ records since July 2011. … the Clerk’s duties. Ensure that signed receipts are issued for all moneys collected and compare duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerOpinion 2001-14
… to matters relating to his or her village employment. You ask whether a member of a town board who also serves as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 98-3
… prohibited interest in contracts between the town and the partnership, unless an exception in General Municipal Law, … of other compensated services on behalf of clients of the partnership in connection with matters before the town may … town has no business relationship or contracts with the partnership, and that according to the individuals involved, …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly … Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside law enforcement … the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer charges and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… Jr. of Halfmoon for their roles in an alleged scheme to circumvent campaign finance laws. The case, being … limits. The contributions were allegedly funneled to then-Town of Halfmoon Supervisor Melinda “Mindy” Wormuth, … of dollars from campaign accounts. “The law applies to everyone equally, no matter how rich or how powerful, and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerProperty Tax Credits
… Property Tax Relief, and STAR credits began at various times, with the oldest program (the Property Tax Freeze … of property or school taxes on a qualifying homeowner’s primary residence. The qualifications for these credits vary … the Department, and included issues such as: (i) invalid primary residences, (ii) deceased homeowners, (iii) taxpayers …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … the bookkeeper’s failure to record and deposit revenues in a timely manner and may have identified her apparent …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… was to review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, … over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256