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State Comptroller DiNapoli Releases Municipal Audits
… and go undetected was significant. Town of Lockport – Asphalt Millings Inventory (Niagara County) The …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2008-2
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … was elected or appointed. This exception, however, does not apply to any renewal of such a contract. Moreover, … Law, article 18 (General Municipal Law § 806 [1]). We believe that a municipal code of ethics could include a …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … has approximately 3,025 students. Projected expenditures for the 2016-17 fiscal year totaled approximately $84.4 … by a total of more than $15 million (6 percent) for fiscal years 2013-14 through 2015-16. Appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged … State Comptroller Thomas P DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… and DOH regulations. Auditors determined 20 water outlets (16 shower outlets and four bathroom outlets located in …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In … is being spent appropriately and effectively.” Town of Camden – Internal Controls Over Salaries/Benefits and … today announced his office completed audits of the Town of Camden Village of Greenwich and Village of Perry …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Oversight of Kendra’s Law (Follow-Up)
… Objective To determine the extent of implementation, as of September 2025, of the six recommendations included in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, … To determine the extent of implementation as of September 2025 of the six …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followTown of Freetown - Records and Reports (2018M-213)
… [read complete report - pdf] Audit Objective Determine whether the … funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key Recommendations The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… permits and land separation fees 1 recorded as collected. Permit fees recorded as collected declined from 36 permits …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Town of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain … existed between bank records and her checking and savings account registers. The Board did not adopt an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mTown of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… Thomas P. DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New … Thomas P DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $1817 billion New …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerReview of Travel Card Expenses
… actual, necessary and reasonable business expenses for employees traveling on official State business. We … have intentionally claimed inappropriate travel expenses for personal enrichment. These actions include falsifying … falsifying a departure location to claim reimbursement for mileage she never traveled, and failing to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… and disbursements processes for the period January 1 2013 thr …
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)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … proper disbursement procedures including procedures to ensure that all disbursements have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Opinion 98-3
… services on behalf of clients of the partnership in connection with matters before the town may violate section … and for the town comptroller's audit function in connection with claims, accounts or receipts of the town … other services on behalf of clients of the partnership in connection with matters before the town, section 805-a of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-3