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DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability

… ($399,400) and the state as a whole ($403,000, including New York City). Between 2018 and 2023, median home values in … higher than for most other cities in the state excluding New York City, with 57.3% of renters paying more than 30% of … In July 2022, the Kingston Common Council issued a declaration of emergency to adopt rent stabilization, as set …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintaining

DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees

… for the theft of more than $27,000 which she allegedly stole by pocketing cash deposits instead of depositing them … for the theft of more than $27000 which she allegedly stole by pocketing cash deposits instead of depositing them …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-fees

Falconer Central School District – Financial Management (2016M-146)

… 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

Vestal Central School District – Financial Condition (2014M-08)

… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… 31, 2013. Background The Town of Hempstead Sanitary District No. 7 provides garbage collection and recycling … and businesses in parts of the Town of Hempstead. The District is separate and distinct from the Town and is … for which it had no legal authority to do so, and the District, as a result, made more than $810,000 in …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Village of Painted Post – Board Oversight (2017M-92)

… the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key Findings The … the monthly Treasurer’s report for the three operating funds. The Board did not perform or provide for annual audits …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) … Determine whether the KenmoreTown of Tonawanda Union Free School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… Determine whether the Orange County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … Determine whether the Orange County County Department of Weights and Measures Department completed required testing …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

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

… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …

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

Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)

… Ensure compliance with New York State General Municipal Law (GML) and Town procurement policy requirements and …

https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150

Village of Skaneateles – Claims Auditing (2024M-68)

… goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

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

… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their responsibilities of …

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

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … corporation whose goals are to advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… 2014. The Treasurer does not provide the Board with bank reconciliations for review and there is no evidence that the Board reviews bank statements or canceled checks. The Treasurer does not … within 60 days after the close of the fiscal year. Review bank statements, canceled checks and bank reconciliations as …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

State Agencies Bulletin No. 2164

… The purpose of this bulletin is to notify agencies of the 2023 year end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2023, agencies must submit AC-230s to OSC in accordance with … Dates: Paychecks issued on or prior to October 25, 2023, are due immediately. Pay Checks Issued On Must be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checks

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